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Entwicklung des Steueraufkommens in den neuen Bundesländern – ein Ost-West-Vergleich –

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  • van Deuverden, Kristina

Abstract

Getrennt nach Gebietsständen wird nachfolgend die Entwicklung der Steuereinnahmen seit dem Jahr 1991 untersucht. Außerdem werden die Bestimmungsfaktoren der Steuereinnahmen benannt. Da keine aggregierte Bemessungsgrundlage für das Steueraufkommen insgesamt existiert, wird auf einzelne Steuerarten einzugehen sein. Von Interesse ist ferner, wie die Bestimmungsfaktoren in den beiden Regionen ausgebildet sind und ob ihre Entwicklung unterschiedlich war. Letztlich geht es in den folgenden Ausführungen darum, sich der Frage anzunähern, was die Höhe des Steueraufkommens maßgeblich beeinflusst, die wirtschaftliche Stärke oder aber andere, dem Steuersystem immanente Faktoren.

Suggested Citation

  • van Deuverden, Kristina, 2004. "Entwicklung des Steueraufkommens in den neuen Bundesländern – ein Ost-West-Vergleich –," IWH Discussion Papers 196/2004, Halle Institute for Economic Research (IWH).
    • Handle: RePEc:zbw:iwhdps:iwh-196
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    References listed on IDEAS

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