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Grundsteuerreform: Eine Bodensteuer wäre besser

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  • Henger, Ralph
  • Schaefer, Thilo

Abstract

Die Finanzminister der Länder wollen auch künftig die Grundsteuer am Wert von Grund und Boden einschließlich der Gebäude bemessen. Doch dafür müssen die zuständigen Behörden den aktuellen Wert der Gebäude aufwendig neu ermitteln. Dabei ließe sich die Grundsteuer viel einfacher reformieren - und würde nebenbei dringend benötigte Investitionen in neue und bestehende Gebäude fördern.

Suggested Citation

  • Henger, Ralph & Schaefer, Thilo, 2016. "Grundsteuerreform: Eine Bodensteuer wäre besser," IW-Kurzberichte 58.2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    • Handle: RePEc:zbw:iwkkur:582016
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