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Ersatz der Gewerbesteuer durch eine Gemeindeeinkommensteuer

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  • Sander, Matthias

Abstract

Die Bundesregierung plant in der kommenden Legislaturperiode die Abschaffung der Gewerbesteuer. Hiermit verbunden wäre eine erhebliche Umwälzung des Gemeindefinanzsystems. Auch angesichts grundgesetzlicher Vorgaben ist offenkundig, daß die Abschaffung der Gewerbesteuer für die Gemeinden nicht ersatzlos erfolgen kann. Welche Rolle kann in diesem Umfeld eine Gemeindeeinkommensteuer spielen?

Suggested Citation

  • Sander, Matthias, 2001. "Ersatz der Gewerbesteuer durch eine Gemeindeeinkommensteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 81(8), pages 447-455.
    • Handle: RePEc:zbw:wirtdi:40834
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    Cited by:

    1. Maiterth Ralf & Zwick Markus, 2006. "A Local Income and Corporation Tax as an Alternative to the German Local Business Tax: An Empirical Analysis for Selected Municipalities," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(3), pages 285-307, June.

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