IDEAS home Printed from https://ideas.repec.org/a/jns/jbstat/v227y2007i4p381-402.html
   My bibliography  Save this article

Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen / Reform of Local Fiscal Relationships: Communal Share of German Value-added Tax with Elements of Interregional Business Tax Competition

Author

Listed:
  • Mudrack Tony

    (Forster Straße 72, 03159 Döbern, Germany)

Abstract

The Business tax in Germany (German: Gewerbesteuer) has remained a continuous problem in spite of the recent economic boom. There has been a dramatic resurgence of populist voices calling for the abolition of the German Business tax.Regardless of these debates, the structural deficits of the business tax are undeniable. As one of the main sources of tax revenues for German local authority it is subject to tremendous economic cycle volatility, because it is widely perceived as being a tax on profit. A further problem is that many other problems concerning tax-based deficiencies within the German Business tax law are arising. Consequently, the number of business enterprises actually paying the business tax is negligible. A serious consequence of all these deficits is that the allocation of public investments becomes extremely hindered.For this reason a completely unique plan for reforming the recent local fiscal relationships is presented in this paper. It explicitly argues for the preservation of the German Business tax while nevertheless sustainable stabilising the revenues of German local authorities by means of allowing them a share of the German Value-added tax (German: Umsatzsteuer). This share is distributed to local authorities by their individual share of local revenues of German business tax and total tax revenues of Business taxation.

Suggested Citation

  • Mudrack Tony, 2007. "Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen / Reform of Local Fiscal Relationships: Communal Share of German Value-added Tax wit," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 227(4), pages 381-402, August.
    • Handle: RePEc:jns:jbstat:v:227:y:2007:i:4:p:381-402
    DOI: 10.1515/jbnst-2007-0404
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/jbnst-2007-0404
    Download Restriction: no
    File URL: https://libkey.io/10.1515/jbnst-2007-0404?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Schön, Wolfgang & Schreiber, Ulrich & Spengel, Christoph & Wiegard, Wolfgang, 2006. "Reform der Einkommens- und Unternehmensbesteuerung durch die duale Einkommensteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(3), pages 147-151.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Christoph Spengel & Benedikt Zinn, 2012. "Steuerpolitik nach der Krise: Welche Maßnahmen sind für die Unternehmensbesteuerung in Deutschland zu ergreifen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 19-51, February.
    2. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. 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.
    4. Richter, Wolfram F., 2006. "Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-Qualified Labour More Heavily Than Qualified Labour," IZA Discussion Papers 2328, Institute of Labor Economics (IZA).
    5. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    6. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
    7. Hechtner, Frank & Hundsdoerfer, Jochen, 2008. "Steuerbelastung privater Kapitaleinkünfte nach Einführung der Abgeltungsteuer unter besonderer Berücksichtigung der Günstigerprüfung: Unsystematische Grenzbelastungen und neue Gestaltungsmöglichkeiten," arqus Discussion Papers in Quantitative Tax Research 52, arqus - Arbeitskreis Quantitative Steuerlehre.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jns:jbstat:v:227:y:2007:i:4:p:381-402. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.