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Ersatz für die Grundsteuer: eine einfache, effiziente, kostengünstige und gerechte Lösung
[A Simple, Efficient, Economic and Fair Substitute for the Property Tax]

Author

Listed:
  • Gerhard Graf

Abstract

Zusammenfassung Die Einheitsbewertung des Grundvermögens für die Erhebung der Grundsteuer wurde im April 2018 vom Bundesverfassungsgericht als mit dem Grundrecht auf Gleichbehandlung nicht vereinbar befunden. Die Einheitsbewertung muss nun bis zum 31.12.2019 neu geregelt werden. Wird dies unterlassen, fällt die Grundsteuer ersatzlos weg. Da die Grundsteuer eine alleinige Einnahme der Kommunen ist, sind hier Proteste zu erwarten. Die Einnahmeausfälle könnten jedoch mit einer Beteiligung an der Umsatz- und Einkommensteuer kompensiert werden.

Suggested Citation

  • Gerhard Graf, 2018. "Ersatz für die Grundsteuer: eine einfache, effiziente, kostengünstige und gerechte Lösung [A Simple, Efficient, Economic and Fair Substitute for the Property Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(9), pages 669-672, September.
    • Handle: RePEc:spr:wirtsc:v:98:y:2018:i:9:d:10.1007_s10273-018-2349-9
    DOI: 10.1007/s10273-018-2349-9
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    Citations

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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. Gerhard Graf, 2021. "Das Bodenwertmodell für die Grundsteuer: Unzulänglichkeiten und mögliche Alternativen [A Property-tax Based Solely on the Value of the Plot: Deficiencies and Alternatives]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(3), pages 227-231, March.
    3. 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.

    More about this item

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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