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Gemeindefinanzreform und Freie Berufe

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  • Markus Zwick

    ()
    (LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)))

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    Abstract

    Since 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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    File URL: http://www.leuphana.de/fileadmin/user_upload/Forschungseinrichtungen/ffb/files/publikationen/diskussion/DP_63_gemeindefinanzreform.pdf
    File Function: First version, 2006
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    Bibliographic Info

    Paper provided by Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg in its series FFB-Discussionpaper with number 63.

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    Length: 39 pages
    Date of creation: Jul 2006
    Date of revision:
    Handle: RePEc:leu:wpaper:63

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    Web page: http://ffb.uni-lueneburg.de/repec/leu/
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    Related research

    Keywords: professions; communal finance; business tax; micro data;

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    1. Lars P. Feld & Thomas Döring, 2004. "Reform der Gewerbesteuer: Wie es Euch gefällt? - Eine Nachlese," Marburg Working Papers on Economics 200427, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
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