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Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis

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Author Info
Frank Fossen
Stefan Bach

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Abstract

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems in OECD countries actually represent the whole spectrum between these two extremes. We use a newly developed microsimulation model for the business sector in Germany to analyze the first round fiscal and distributional effects of the general reform options identified. We also analyze the effects of the actual German business-tax reform 2008 with respect to local-business-tax revenues.

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Publisher Info
Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 64 (2008)
Issue (Month): 2 (June)
Pages: 245-272
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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200806)64:2_245:rtglbt_2.0.tx_2-0

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Web page: http://www.mohr.de/fa

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Related research
Keywords: local business tax; microsimulation; local taxation; tax reform;

Find related papers by JEL classification:
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

Cited by:
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  1. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research. [Downloadable!]
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This page was last updated on 2009-12-1.

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