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Das Bodenwertmodell für die Grundsteuer: Unzulänglichkeiten und mögliche Alternativen
[A Property-tax Based Solely on the Value of the Plot: Deficiencies and Alternatives]

Author

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  • Gerhard Graf

    (Verwaltungsfachhochschule Wiesbaden)

Abstract

Zusammenfassung 2018 wurde das bisherige Verfahren der Grundsteuererhebung als verfassungswidrig erklärt. Den Bundesländern ist bis Ende 2024 Zeit für eine Neukonzeption der Grundsteuer eingeräumt worden. Baden-Württemberg hat eine Vorreiterrolle eingenommen und sich auf ein Bodenwertmodell festgelegt, das aber Ungleichbehandlungen nicht vermeiden kann und Gefahr läuft, als verfassungswidrig eingeordnet zu werden. Entsprechendes gilt auch für das Flächenmodell. Eine Alternative könnte eine Beteiligung der Gemeinden an der Einkommens- und Umsatzsteuer sein.

Suggested Citation

  • Gerhard Graf, 2021. "Das Bodenwertmodell für die Grundsteuer: Unzulänglichkeiten und mögliche Alternativen [A Property-tax Based Solely on the Value of the Plot: Deficiencies and Alternatives]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(3), pages 227-231, March.
    • Handle: RePEc:spr:wirtsc:v:101:y:2021:i:3:d:10.1007_s10273-021-2878-5
    DOI: 10.1007/s10273-021-2878-5
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    References listed on IDEAS

    as
    1. Gerhard Graf, 2018. "Ersatz für die Grundsteuer: eine einfache, effiziente, kostengünstige und gerechte Lösung [A Simple, Efficient, Economic and Fair Substitute for the Property Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(9), pages 669-672, September.
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    More about this item

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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