Eine gerechte und aufkommensneutrale Grundsteuerreform?

Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review

Autorschaft

  • Thomas Eigenthaler
  • Gisela Färber
  • Gerd Landsberg
  • Stefan Homburg
  • Ralph Henger
  • Thilo Schaefer

Organisationseinheiten

Externe Organisationen

  • DSTG Deutsche Steuer-Gewerkschaft
  • Deutsche Universität für Verwaltungswissenschaften Speyer
  • Deutsche Städte- und Gemeindebund (DStGB)
  • Institut der deutschen Wirtschaft Köln e.V.
Forschungs-netzwerk anzeigen

Details

Titel in ÜbersetzungA fair and revenue-neutral property tax?
OriginalspracheDeutsch
Seiten (von - bis)159-178
Seitenumfang20
FachzeitschriftWirtschaftsdienst
Jahrgang98
Ausgabenummer3
PublikationsstatusVeröffentlicht - 22 März 2018

Abstract

After 20 years of political and legal disputes, the German Federal Constitutional Court will render a judgment on the constitutional compliance of the property tax in the course of 2018. The underlying question is whether the actual unit value has to be considered an outdated tax base and thus should be reformed. But there are different proposed reform options, some of which are fundamental, such as the land value tax. The property tax reform affects the distributive incidence of the local property and the federal tax revenue equalisation. In order to speed up the reform process, it may be crucial to simplify the regulation of the tax base. The reform has to avoid overburdening the citizens, but since it constitutes the crucial pillar for local self-government, it should not reduce local revenues. Since the property tax violates the ability-to-pay principle anyway, one author proposes a simpler design that preserves municipal and state revenues and also inhibits overall tax increases.

ASJC Scopus Sachgebiete

Zitieren

Eine gerechte und aufkommensneutrale Grundsteuerreform? / Eigenthaler, Thomas; Färber, Gisela; Landsberg, Gerd et al.
in: Wirtschaftsdienst, Jahrgang 98, Nr. 3, 22.03.2018, S. 159-178.

Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review

Eigenthaler, T, Färber, G, Landsberg, G, Homburg, S, Henger, R & Schaefer, T 2018, 'Eine gerechte und aufkommensneutrale Grundsteuerreform?', Wirtschaftsdienst, Jg. 98, Nr. 3, S. 159-178. https://doi.org/10.1007/s10273-018-2259-x
Eigenthaler, T., Färber, G., Landsberg, G., Homburg, S., Henger, R., & Schaefer, T. (2018). Eine gerechte und aufkommensneutrale Grundsteuerreform? Wirtschaftsdienst, 98(3), 159-178. https://doi.org/10.1007/s10273-018-2259-x
Eigenthaler T, Färber G, Landsberg G, Homburg S, Henger R, Schaefer T. Eine gerechte und aufkommensneutrale Grundsteuerreform? Wirtschaftsdienst. 2018 Mär 22;98(3):159-178. doi: 10.1007/s10273-018-2259-x
Eigenthaler, Thomas ; Färber, Gisela ; Landsberg, Gerd et al. / Eine gerechte und aufkommensneutrale Grundsteuerreform?. in: Wirtschaftsdienst. 2018 ; Jahrgang 98, Nr. 3. S. 159-178.
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AU - Landsberg, Gerd

AU - Homburg, Stefan

AU - Henger, Ralph

AU - Schaefer, Thilo

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