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Von der Gewerbesteuer zur kommunalen Betriebssteuer

Author

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  • Jarass, Lorenz
  • Obermair, Gustav M.

Abstract

Durch den nachhaltigen Rückgang der Gewerbesteuereinnahmen sind Ausbau und Unterhalt der kommunalen Infrastruktur und damit die Qualität des Standorts Deutschland ernsthaft gefährdet. Der Bayerische Städtetag hat deshalb im Jahr 2002 ein Modell zur Reform der Gewerbesteuer erarbeitet und durchgerechnet1. Der für diesen Monat erwartete gemeinsame Vorschlag der Kommunalen Spitzenverbände zur Reform der Gewerbesteuer ist mit dem Modell des Bayerischen Städtetags (fast) identisch. Welche Änderungen bei der Gewerbebesteuerung sind vorgesehen?

Suggested Citation

  • Jarass, Lorenz & Obermair, Gustav M., 2003. "Von der Gewerbesteuer zur kommunalen Betriebssteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 83(3), pages 157-163.
    • Handle: RePEc:zbw:wirtdi:42099
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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.
    2. Thomas Döring, 2020. "Corona-Finanzhilfen des Bundes zur Entlastung der Kommunen [Corona Financial Aid from the Federal Government to Ease the Burden on Municipalities]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(11), pages 869-875, November.

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