The Local Business Tax in Germany from the Local Authority Point of View

G H Milbradt
Additional contact information
G H Milbradt: Stadtkämmerer Münster, POB 5909, D-4400 Münster, FRG

Environment and Planning C, 1987, vol. 5, issue 1, 53-57

Abstract: A wide range of criticisms apply to the present local business tax in Germany: It is incompatible with a rational tax system; the definition of the tax base is inequitable; it is unstable through the economic cycle; it is very unequal between areas; it leaves local finance vulnerable to economic declines; it is not perceptible; and it has been subject to reforms at federal level which have taken no account of local needs. However, from the point of view of local government the tax has many advantages: particularly, that it is a large source of revenue, it is fairly autonomous, and it links businesses to local authorities. Reform is nevertheless required, but it is argued that this should be based on revitalisation of the present business tax, primarily by widening its tax base or by the institution of a new tax on the local value-added.

Date: 1987
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journals.sagepub.com/doi/10.1068/c050053 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:5:y:1987:i:1:p:53-57

DOI: 10.1068/c050053

Access Statistics for this article

More articles in Environment and Planning C
Bibliographic data for series maintained by SAGE Publications ().