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Grundsteuer durch einen kommunalen Einkommensteuerzuschlag ersetzen

Author

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  • Ulrich van Suntum

    (Westf. Wilhelms-Universität Münster)

  • Daniel Schultewolter

    (Westf. Wilhelms-Universität Münster)

Abstract

Zusammenfassung Trotz jahrzehntelanger Reformdiskussion hat es der Gesetzgeber bisher nicht geschafft, die Grundsteuer verfassungskonform zu gestalten. Das Bundesverfassungsgericht hat die bestehende Grundsteuer für verfassungswidrig erklärt, weil sie auf stark veralteten Grundstückswerten beruht. Die Politik will die Grundsteuer nun aufkommensneutral anpassen. Die Frage ist, ob die Steuer künftig auf der Basis von aktuellen Immobilienwerten erhoben wird oder ob sie an anderen Merkmalen ansetzt, beispielsweise der Fläche von Grundstücken und Gebäuden. Alternativ könnte eine kommunale Einkommensteuer ein geeignetes Instrument zum Ersatz der Grundsteuer und zur Stärkung der Finanzautonomie der Gemeinden sein.

Suggested Citation

  • Ulrich van Suntum & Daniel Schultewolter, 2018. "Grundsteuer durch einen kommunalen Einkommensteuerzuschlag ersetzen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(5), pages 353-356, May.
    • Handle: RePEc:spr:wirtsc:v:98:y:2018:i:5:d:10.1007_s10273-018-2298-3
    DOI: 10.1007/s10273-018-2298-3
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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Thomsen, Stephan L & Vogt, Daniel & Brausewetter, Lars, 2019. "Wohnungsmarkt und Wohnungspolitik in Deutschland: Situation und Optionen," Hannover Economic Papers (HEP) dp-658, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.

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