Kommunale Realsteuerpolitik auf dem Prüfstand – eine empirische Auswertung am Beispiel Rheinland-Pfalz

2015 ◽  
Vol 64 (3) ◽  
Author(s):  
Thomas Döring
Keyword(s):  
Property Tax ◽  
Local Property ◽  
Public Authorities ◽  
Time Period ◽  
Local Government Level ◽  
Business Tax ◽  
State And Local ◽  
Other Regarding ◽  
Government Level

AbstractIn Germany, state and local authorities are repeatedly in conflict with each other regarding the funding of municipal households. Concerning this matter a sufficient fiscal endowment of local public authorities does not only depend on a deemed-to-satisfy provision of state grants but also requires an adequate exhaustion of existing sources of revenues at the local government level. Against this background, the paper analyses local tax policy in order to assess whether the involved potential of budget finance is exploited sufficiently. Taking Rhineland-Palatinate as a case study the degree of tax exploitation (local business tax, local property tax) is empirically estimated for the time period 2007 – 2013.

Finanzausgleichsbedingte Einheitslasten der Länder – eine empirische Schätzung am Beispiel Nordrhein-Westfalens

2012 ◽  
Vol 61 (2) ◽  
Author(s):  
Thomas Döring ◽  
Lorenz Blume
Keyword(s):  
Burden Sharing ◽  
Local Authorities ◽  
Excess Burden ◽  
Economic Concept ◽  
Time Period ◽  
German States ◽  
State And Local ◽  
Other Regarding ◽  
Fiscal Equalization System

AbstractIn Germany there exists a political consensus that the economic and fiscal burden of the German reunification should be shared by all three jurisdictional levels of the federal system. According to existing law the burden sharing between the state and local authorities has to be confined to the excess burden which follows from the financing of the German Unity Fund as well as the integration of the eastern German states into the fiscal equalisation system. Thereby, state and local authorities are in conflict with each other regarding an appropriate economic estimation of the excess burden to be caused by the fiscal equalization system. Against this background the paper explains and illustrates the economic concept of burden in terms of opportunity costs. Taking North Rhine-Westphalia as a case study the quantity of the excess burden is empirically estimated for the time period 1995 - 2009 by applying a multivariate data analysis.

Income Redistributive Effects of State and Local Fiscs: Connecticut, a Case Study

1973 ◽  
Vol 1 (4) ◽  
pp. 372-387 ◽  
Author(s):  
A. T. Eapen ◽  
Ana N. Eapen
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Property Tax ◽  
Tax Structure ◽  
Tax Progressivity ◽  
Transfer Payments ◽  
Low Income Families ◽  
State And Local ◽  
Redistributive Effects

Regardless of the alternative assumptions used to allocate taxes and benefits from expenditures of Connecticut state and local governments in 1967, this study shows that the incidence of taxes is regressive while that of expenditures is progressive. The regressivity of the tax structure is overwhelmingly due to the regressivity of the property tax. Progressivity of expenditures stems chiefly from transfer payments, housing, and hospitals which benefit primarily low-income families. On the basis of reasonable assumptions, it is shown that the state and local fiscs bring about, on the average a net redistribution of a mere two percent of income from families with annual incomes of $12,000 and above to those below that level.

The German Property Tax as a Local Business Tax

1987 ◽  
Vol 5 (1) ◽  
pp. 81-88 ◽  
Author(s):  
R-D Postlep
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Business Cycle ◽  
Property Tax ◽  
Local Property ◽  
Financial Resources ◽  
Spatial Allocation ◽  
Local Business ◽  
Business Tax

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the tax could not be used to a greater extent, particularly when compared with the present local business tax on profits and assets.

scholarly journals YOUTH DEVELOPMENT PERFORMANCE MANAGEMENT IN MUNICIPALITIES: A NKANGALA DISTRICT MUNICIPALITY CASE STUDY

2016 ◽  
Vol 13 (1) ◽  
pp. 67-87
Author(s):  
Steven P. Ngubeni
Keyword(s):  
Performance Management ◽  
Youth Development ◽  
Monitoring And Evaluation ◽  
Management Framework ◽  
Development Interventions ◽  
The People ◽  
Local Government Level ◽  
The Masses ◽  
Government Level

Municipalities by design are at the grassroots and the gateway for providing direct development interventions to the masses of the people of South Africa. There is, however, evidence that success in implementing youth development programmes is limited, owing mainly to the lack of performance management application at the local government level. Nkangala District Municipality (NDM) was used as a case to explore the extent to which municipalities apply the prescripts and principles of performance management to the youth development programmes. The study sought to establish whether municipalities have performance management frameworks and systems, and whether youth development matters are included in the same. Evidence from the study shows that there are still gaps to be addressed in NDM. Finally, the study suggests a Youth Development Performance Management Framework, which will also integrate youth participation, monitoring and evaluation.

scholarly journals An Assessment of the Implementation of Performance Budgeting in Poland with Reference to the Experiences of Other Countries

2013 ◽  
Vol 16 (1) ◽  
pp. 55-69
Author(s):  
Beata Guziejewska
Keyword(s):  
Financial Crisis ◽  
Local Government ◽  
Global Financial Crisis ◽  
National Level ◽  
Public Expenditures ◽  
Public Authorities ◽  
Main Thesis ◽  
Performance Budgeting ◽  
Local Government Level ◽  
Government Level

Since the last global financial crisis, public expenditures have been experiencing increasing budget constraints. Therefore, public authorities search for solutions that would foster efficient and transparent expenditures at both the national and local government levels. One of the tools at their disposal is the performance-based budget, which is not, however, cheap or easy to implement. The aim of this paper is an assessment of the implementation of performance budgeting in Poland, and a formulation of proposals de lege ferenda. The assessment discusses selected aspects and conclusions which emerge from the experiences of other countries. The main thesis, set forth in the conclusion of this article, is that in many countries, including Poland, the implementation of a performance-based budget takes place at the national level, not at the local government level, which seems to be questionable, or even incorrect.

scholarly journals The Agricultural Sector and Horizontal Equity of the Property Tax: A Historical Look

1976 ◽  
Vol 5 (2) ◽  
pp. 89-101
Author(s):  
Jerome M. Stam ◽  
Ann Gordon Sibold
Keyword(s):  
Agricultural Sector ◽  
Local Level ◽  
Property Tax ◽  
Local Property ◽  
Horizontal Equity ◽  
Federal State ◽  
Tax Revenue ◽  
Local Schools ◽  
General Revenue ◽  
State And Local

The property tax continues to play a major role in raising public revenues at the local level. While this tax contributed only 15.1 percent of all governmental (Federal, State and local) tax revenue in fiscal 1974, it accounted for 35.3 percent of local general revenue and 82.2 percent of all local tax revenue. It also continues to be especially important as a source of revenue for local schools with 57.4 percent of all local property taxes going to support local schools in 1969–70–the latest year for which data are available.

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