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Reform der Gemeindefinanzen

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Author Info
Thiess Büttner ()

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Abstract

Zentraler Gegenstand der Reformdiskussion ist die gemeindliche Steuerautonomie, diegegenwärtig vor allem durch die Wahl des Hebesatzes bei der Gewerbesteuer ausgeübtwird. Trotz aller Kritik halten die Gemeinden an der Gewerbesteuer fest. Wie der Vortragzeigt, ist dies letztlich durch den Finanzausgleich zu erklären. Im gegenwärtigenSystem ist der Steuerwettbewerb durch den kommunalen Finanzausgleich austariert.Die Substitution durch eine Einkommensteuer würde das System fundamental ändernund erforderte eine Anpassung aller Finanzausgleichssysteme, die für die Gemeindenmit erheblichen Risiken verbunden ist. Als sinnvolle Reformalternative bietet sich dieRevitalisierung der Grundsteuer an.

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File URL: http://www.cesifo-group.de/DocDL/IfoWorkingPaper-45.pdf
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Publisher Info
Paper provided by Ifo Institute for Economic Research at the University of Munich in its series Ifo Working Paper Series with number Ifo Working Paper No. 45.

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Date of creation: 2007
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Handle: RePEc:ces:ifowps:_45

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Related research
Keywords: Gewerbesteuer; Grundsteuer; Kommunaler Finanzausgleich; Steuerwettbewerb; Lokale Einkommensteuer;

Find related papers by JEL classification:
F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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This page was last updated on 2009-10-31.


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