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Ein Vorschlag zur Grundsteuerreform

Stefan Homburg

Hannover Economic Papers (HEP) from Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät

Abstract: The German property tax is probably unconstitutional. Since this tax violates the ability-to-pay principle anyway, the author proposes a simpler design that preserves municipal and state revenues and also avoids increases in housing costs.

Keywords: Property tax; Grundsteuer; Finanzausgleich (search for similar items in EconPapers)
JEL-codes: H27 H77 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-ure
Date: 2018-03
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