Gemeindefinanzreform und Freie Berufe
AbstractSince the founding of the Federal Republic of Germany, politicians and scientists have been arguing about the appropriate funding of the boroughs. The tax revenue makes up less than 50% of the communal income but it is still the prior cause of conflict. Especially the business tax is content of the discussion. One objection for example is that the business tax is only raised from businesses. Therefore most reform models suggest to broaden tax liability on the group professions. The contribution is based on tax statistical micro data. It shows how the professions might be burdened in different models compared to the status quo. Moreover our paper displays that through the communal part of the income tax, the professions make up a considerable part of communal finance even under the present legal status.
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Bibliographic InfoPaper provided by Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg in its series FFB-Discussionpaper with number 63.
Length: 39 pages
Date of creation: Jul 2006
Date of revision:
professions; communal finance; business tax; micro data;
Find related papers by JEL classification:
- J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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