Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?
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DOI: 10.1007/s10037-009-0039-1
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Keywords
Gewerbesteuer; lokale Unternehmensteuer; regionale Steueraufkommensverteilung; freie Berufe; Mikrosimulation; Local business taxation; Liberal professionals; Regional distribution of tax revenue; Micro simulation; H71; H25; L84;All these keywords.
JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
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