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Eine gerechte und aufkommensneutrale Grundsteuerreform?
[A Fair and Revenue-neutral Property Tax?]

Author

Listed:
  • Thomas Eigenthaler

    (Deutsche Steuer-Gewerkschaft DSTG)

  • Gisela Färber

    (Universität für Verwaltungswissenschaften)

  • Gerd Landsberg

    (Deutscher Städte- und Gemeindebund)

  • Stefan Homburg

    (Leibniz Universität Hannover)

  • Ralph Henger

    (IW Köln)

  • Thilo Schaefer

    (IW Köln)

Abstract

Zusammenfassung Nach einer fast 20-jährigen Vorgeschichte hat sich das Bundesverfassungsgericht (BVerfG) mit der Bemessungsgrundlage der Grundsteuer beschäftigt. Dabei geht es um die veralteten Einheitswerte, aber auch um die Gesetzgebungskompetenz für das geltende Bewertungsgesetz. Die Autoren diskutieren über verschiedene Reformmodelle, das Volumen der Grundsteuer sowie deren Aufkommensneutralität, deren Folgen für die Verteilung und den Länderfinanzausgleich. Welches Reformmodell sich durchsetzt, hängt auch davon ab, inwieweit es von den Bürgern akzeptiert wird. Bei einem komplizierten Verfahren ist zu befürchten, dass die Umstellung einen sehr langen Zeitraum in Anspruch nehmen wird, was der Akzeptanz schaden und weitere juristische Auseinandersetzungen provozieren könnte.

Suggested Citation

  • Thomas Eigenthaler & Gisela Färber & Gerd Landsberg & Stefan Homburg & Ralph Henger & Thilo Schaefer, 2018. "Eine gerechte und aufkommensneutrale Grundsteuerreform? [A Fair and Revenue-neutral Property Tax?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(3), pages 159-178, March.
    • Handle: RePEc:spr:wirtsc:v:98:y:2018:i:3:d:10.1007_s10273-018-2259-x
    DOI: 10.1007/s10273-018-2259-x
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    Citations

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    Cited by:

    1. 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.

    More about this item

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • R38 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Government Policy

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