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Ein Vorschlag zur Grundsteuerreform

Author

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  • Homburg, Stefan

Abstract

The German property tax is probably unconstitutional. Since this tax violates the ability-to-pay principle anyway, the author proposes a simpler design that preserves municipal and state revenues and also avoids increases in housing costs.

Suggested Citation

  • Homburg, Stefan, 2018. "Ein Vorschlag zur Grundsteuerreform," Hannover Economic Papers (HEP) dp-629, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    • Handle: RePEc:han:dpaper:dp-629
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    File URL: http://diskussionspapiere.wiwi.uni-hannover.de/pdf_bib/dp-629.pdf
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    Citations

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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Maiterth, Ralf & Lutz, Maximilian, 2018. "Grundsteuerreform und Gleichmäßigkeit der Besteuerung," arqus Discussion Papers in Quantitative Tax Research 230, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Jens Kolbe & Rainer Schulz & Martin Wersing & Axel Werwatz, 2019. "Bodenwertermittlung mit statistischen Methoden [Land value appraisal using statistical methods]," Zeitschrift für Immobilienökonomie (German Journal of Real Estate Research), Springer;Gesellschaft für Immobilienwirtschaftliche Forschung e. V., vol. 5(1), pages 131-154, November.
    4. Kolbe, Jens & Schulz, Rainer & Wersing, Martin & Werwatz, Axel, 2019. "Land value appraisal using statistical methods," FORLand Working Papers 07 (2019), Humboldt University Berlin, DFG Research Unit 2569 FORLand "Agricultural Land Markets – Efficiency and Regulation".
    5. Thomsen, Stephan L & Vogt, Daniel & Brausewetter, Lars, 2019. "Wohnungsmarkt und Wohnungspolitik in Deutschland: Situation und Optionen," Hannover Economic Papers (HEP) dp-658, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    6. Clemens Fuest & Lea Immel & Volker Meier & Florian Neumeier, 2018. "Reform Options for Property Tax B: An Empirical Analysis of Burden Effects," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(22), pages 23-29, November.

    More about this item

    Keywords

    Property tax; Grundsteuer; Finanzausgleich;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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