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Reform des Kommunalsteuersystems

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  • Bodo Linscheidt
  • Achim Truger

Abstract

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Suggested Citation

  • Bodo Linscheidt & Achim Truger, 1997. "Reform des Kommunalsteuersystems," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 382-394.
    • Handle: RePEc:diw:diwvjh:66-40-6
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    File URL: http://hdl.handle.net/10419/141190
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    References listed on IDEAS

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    1. Bach, Stefan & Linscheidt, Bodo, 1995. "Die Neuregelung der einheitswertabhängigen Besteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 75(11), pages 592-601.
    2. Scherf, Wolfgang, 1989. "Das Krause-Junk-Modell: Ein geeigneter Ansatz zur Reform der Gewerbesteuer?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 69(11), pages 572-575.
    3. Homburg, Stefan, 1996. "Eine kommunale Unternehmensteuer für Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(9), pages 491-496.
    4. Cansier, Dieter, 1989. "Cash-Flow-Steuern: Neue Wege der Unternehmensbesteuerung?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 69(1), pages 49-56.
    5. Alter, Rolf & Stegmann, Helmut, 1984. "Die Praktikabilität einer kommunalen Wertschöpfungsteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 64(2), pages 90-94.
    6. Krause-Junk, Gerold, 1989. "Die Bedenken sind eine Einschätzungsfrage: Eine Erwiderung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 69(11), pages 575-576.
    7. Hansmeyer, Karl-Heinrich & Zimmermann, Horst, 1991. "Bewegliche Einkommensbesteuerung durch die Gemeinden," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 71(12), pages 639-644.
    8. Hansmeyer, Karl-Heinrich & Zimmermann, Horst, 1992. "Einführung eines Hebesatzrechts beim gemeindlichen Einkommensteueranteil," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 72(9), pages 490-496.
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    Cited by:

    1. Thomas Döring & Lars P. Feld, 2005. "Reform der Gewerbesteuer: Wie es Euch gefällt?– Eine Nachlese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(2), pages 207-232, May.

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