Eine gerechte und aufkommensneutrale Grundsteuerreform?

Research output: Contribution to journal › Article › Research › peer review

Authors

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

Research Organisations

External Research Organisations

  • DSTG Deutsche Steuer-Gewerkschaft
  • German University of Administrative Sciences Speyer
  • Deutsche Städte- und Gemeindebund (DStGB)
  • Institute of the German Economy Cologne (e.V.)
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Details

Translated title of the contributionA fair and revenue-neutral property tax?
Original languageGerman
Pages (from-to)159-178
Number of pages20
JournalWirtschaftsdienst
Volume98
Issue number3
Publication statusPublished - 22 Mar 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 The underlying question is whether the actual unit value has to be considered an outdated tax base and thus should be reformed.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 subject areas

Cite this

Eine gerechte und aufkommensneutrale Grundsteuerreform? / Eigenthaler, Thomas; Färber, Gisela; Landsberg, Gerd et al.
In: Wirtschaftsdienst, Vol. 98, No. 3, 22.03.2018, p. 159-178.

Research output: Contribution to journal › Article › Research › peer review

Eigenthaler, T, Färber, G, Landsberg, G, Homburg, S, Henger, R & Schaefer, T 2018, 'Eine gerechte und aufkommensneutrale Grundsteuerreform?', Wirtschaftsdienst, vol. 98, no. 3, pp. 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 Mar 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 ; Vol. 98, No. 3. pp. 159-178.
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