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Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities

Author

Listed:
  • Thiess Büttner
  • Björn Kauder

Abstract

Das Gutachten untersucht den Standortwettbewerb zwischen Frankfurt und den umliegenden Gemeinden. Hierbei stellen sich Fragen nach einer möglichen Intensivierung des Standortwettbewerbs, der Position Frankfurts, und etwaigen Determinanten für Veränderungen. Es zeigt sich ab Ende der 90er-Jahre deutlich eine Intensivierung des Steuerwettbewerbs innerhalb der Region. Während die Elastizität des Steueraufkommens in Bezug auf den Gewerbesteuerhebesatz für Hessen insgesamt nahe bei Null liegt, zeigt sich bei den Gemeinden rund um Frankfurt eine negative Elastizität. Dabei wird festgestellt, dass sich der Steuerwettbewerb erst ungefähr seit 2000 so stark intensiviert hat, dass die Hebesatzsenkung einer Umlandgemeinde im Mittel positive Aufkommenseffekte hat. Das Gutachten zeigt mögliche Ursachen für die Intensivierung des Steuerwettbewerbs auf, wobei auf den Strukturwandel, die hohe Zergliederung des administrativen Gebietszuschnitts und die Anreizwirkung des kommunalen Finanzausgleichs fokussiert wird.

Suggested Citation

  • Thiess Büttner & Björn Kauder, 2010. "Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 48, October.
    • Handle: RePEc:ces:ifofob:48
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    File URL: https://www.ifo.de/DocDL/ifo_Forschungsberichte_48.pdf
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    References listed on IDEAS

    as
    1. Thiess Büttner & Fédéric Holm-Hadulla & Rüdiger Parsche & Christiane Starbatty, 2008. "Analyse und Weiterentwicklung des kommunalen Finanzausgleichs in Nordrhein-Westfalen," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 41, November.
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    Cited by:

    1. Holzmann, Carolin & von Schwerin, Axel, 2015. "Economic integration and interdependence of tax policy," FAU Discussion Papers in Economics 14/2015, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
    2. Thiess Büttner & Alexander Ebertz & Björn Kauder & Markus Reischmann, 2013. "Finanzwissenschaftliche Begutachtung des kommunalen Finanzausgleichs in Rheinland-Pfalz," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 58, October.

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    More about this item

    JEL classification:

    • D41 - Microeconomics - - Market Structure, Pricing, and Design - - - Perfect Competition
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General

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