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Kommunale Straßensanierung: Steuerfinanzierung muss Beitragsfinanzierung ablösen

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  • Ernst Niemeier

Abstract

The common German practice of financing the renovation of municipal streets via contributions from home owners is based on the assumption of special advantages for the home owners. But there are no such special advantages. These assumed advantages are wrongly constructed by the courts, and thus this form of financing is totally arbitrary. Generally, the charging of contributions and fees — based on the principle of equivalence — is not applicable for the financing of street renovations. Municipal streets are “public goods”. Renovating them must be financed by taxes. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2013

Suggested Citation

  • Ernst Niemeier, 2013. "Kommunale Straßensanierung: Steuerfinanzierung muss Beitragsfinanzierung ablösen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(10), pages 710-715, October.
    • Handle: RePEc:spr:wirtsc:v:93:y:2013:i:10:p:710-715
    DOI: 10.1007/s10273-013-1587-0
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    Keywords

    A12; H54; K34;
    All these keywords.

    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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