(Grund-)Steuerreform — Die Diskussion der länderoffenen Arbeitsgruppe der Finanzminister

Dirk Löhr

Wirtschaftsdienst, 2012, vol. 92, issue 12, 815-821

Abstract: Currently, property tax reform is again on the political agenda in Germany. A working group of the ministries of finance of the German states has shortlisted three proposals, whose tax bases comprise land as well as the existing building. Apparently, the previous discussion on property tax reform was widely ignored. In order to meet the requirements of the law, a compound tax base requires expensive assessments. Moreover, it discourages the efficient use of sites and encourages owners to pass on the tax to tenants. It causes a decoupling of the benefits and costs of land-use. A tax based on site value might avoid all these aberrations. It is strange that this alternative is not taken into consideration more carefully. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2012

Keywords: H21-23; H71; R14; R51 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1007/s10273-012-1461-5

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