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Grundsteuerreform in Deutschland: eine unendliche Geschichte?

Author

Listed:
  • Gisela Färber
  • Marco Salm
  • Stephanie Hengstwerth

Abstract

Nach über 20 Jahren Diskussionen liegen derzeit drei Modelle zur Reform der Grundsteuer vor. Sie basieren auf wert- und flächenbezogenen Bemessungsgrundlagen sowie einer Kombination aus beiden. Die Rechnungen zum regionalen Aufkommen belegen, dass die wertbasierten Modelle mit der höheren Verteilungsgerechtigkeit von den finanzstarken Ländern im Länderfinanzausgleich abgelehnt werden, weil sie dann höhere Transferzahlungen an die finanzschwachen Länder leisten müssten. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Gisela Färber & Marco Salm & Stephanie Hengstwerth, 2014. "Grundsteuerreform in Deutschland: eine unendliche Geschichte?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(10), pages 740-747, October.
    • Handle: RePEc:spr:wirtsc:v:94:y:2014:i:10:p:740-747
    DOI: 10.1007/s10273-014-1742-2
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    Citations

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    Cited by:

    1. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.
    2. Paetzold, Jorg & Tiefenbacher, Markus, 2016. "Distributional and revenue effects of a tax shift from labor to property," EUROMOD Working Papers EM13/16, EUROMOD at the Institute for Social and Economic Research.

    More about this item

    Keywords

    H21-23; H71; R14; R51; E62;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • R14 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Land Use Patterns
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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