In Germany, local authorities charge supply companies with concession dues on gas, water, and electricity (Konzessionsabgaben), which are similar to some local taxes (e.g., local business tax, real property tax). Because these local taxes have already been included in the German fiscal...

Many countries levy local business taxes. In Germany, the ‘‘Gewerbesteuer‘‘ is the main source of local governments’ tax revenue. If there is local taxation of businesses, liberal professionals and farmers should not be treated differently from business enterprises, as it is the case...