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Steuerwettbewerb und alternative Vorschläge für ein kommunales Steuersystem in der Bundesrepublik Deutschland

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  • Wellisch, Dietmar

Abstract

Dieser Beitrag will nun einen Schritt weitergehen und die drei Steuerkandidaten unter dem Blickwinkel des Steuerwettbewerbs zwischen den Gemeinden im Bundesgebiet miteinander vergleichen. Die Gemeinden finanzieren aus dem Aufkommen der kommunalen Unternehmenssteuern lokale öffentliche Leistungen. Man kann sich etwa Ausgaben für den Umweltschutz in der Gemeinde vorstellen. Die einzelnen Gemeinden konkurrieren um Investitionen in ihren Grenzen. Als Mittel zur Anlockung von Investitionen dient die Unternehmenssteuer. Eine geringe Steuer lockt tendenziell Investitionen an. Der Gemeinderat steht also vor der Wahl, entweder durch geringe Steuersätze Investitionen anzulocken und hiermit den Reallohn und die Wohlfahrt der Gemeindehaushalte zu erhöhen oder durch eine angemessene Steuerhöhe öffentliche Konsumausgaben bereitzustellen, was den Nutzen der Gemeindeeinwohner ebenfalls positiv berührt. Allerdings werden Investitionen dann in anderen Gemeinden vorgenommen und erhöhen dort den Reallohn und die Steuerbemessungsgrundlage der kommunalen Unternehmenssteuer. Diesen positiven Effekt in anderen Gemeinden berücksichtigt die einzelne Gemeinde bei der Wahl ihres Steuersatzes (oder Hebesatzes) nicht und wird tendenziell zu wenig Steuern erheben. Inwiefern dieser Effekt bei den verschiedenen Steuern auftritt und die Gemeinden deshalb ein suboptimales Niveau an lokalen Leistungen anbieten, steht im Mittelpunkt des Beitrags.

Suggested Citation

  • Wellisch, Dietmar, 1991. "Steuerwettbewerb und alternative Vorschläge für ein kommunales Steuersystem in der Bundesrepublik Deutschland," Tübinger Diskussionsbeiträge 15, University of Tübingen, School of Business and Economics.
    • Handle: RePEc:zbw:tuedps:15
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    References listed on IDEAS

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