Die Wiederentdeckung der Zweitwohnsitzsteuer durch die Kommunen: zu Wirkungen und Legitimation aus ökonomischer Sicht

Torsten Steinrücken and Sebastian Jaenichen

No 33, Ilmenau Economics Discussion Papers from Ilmenau University of Technology, Institute of Economics

Abstract: The recently intensified search of many german cities for stabile revenues and their attempts to cope with the increased difficulties of public funding has led to the rediscovery of the so called secondary residence tax. The present article discusses the probable impact of the intensified use of this tax on jurisdictional competition. It's furthermore questioned whether the secondary residence tax can be defended by means of equivalence and the ability to pay principle. Our arguments show clearly that the desireable just contribution of secondary residents for their consumption of infrastructure can be attained much easier within the german fiscal constitution of the federal state.

Date: 2003
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