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...

The allocation of the municipal share of the German value-added tax is a unique construct with different economy-based components. These components are merged in a single distribution key for each municipality. After more than a decade of unmodified application, the distribution system was...