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Reform der Gewerbesteuer: Wie es Euch gefällt?- Eine Nachlese

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  • Thomas Döring
  • Lars P. Feld

Abstract

One of the most pertinent reform discussions in Germany is found in the debate on the local business tax. During the last year, two basic reform proposals, a revitalisation of the current local business tax and its replacement by a surcharge on personal and corporate income taxes, intensively competed. Finally, none of these alternatives was realised. The federal parliament and government could only agree to introduce temporary financial relief for local jurisdictions. In this article, the continuous need for a fundamental reform of local government finances is emphasised. After a discussion of the basic alternative reform models against the background of characteristics of economically reasonable local government finances, the simulated impact of a local surcharge on income taxes is compared to the tax rate differences at the local level in Switzerland. The surcharge model would lead to smaller tax rate differentials than currently exist at the Swiss local level. The resistance against such a reform is explained by the fact that political actors at the local level oppose the implied higher political responsibility when citizens face local income tax rates as prices for local public services. Copyright Verein für Socialpolitik und Blackwell Publishers Ltd, 2005

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  • Thomas Döring & Lars P. Feld, 2005. "Reform der Gewerbesteuer: Wie es Euch gefällt?- Eine Nachlese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(2), pages 207-232, May.
  • Handle: RePEc:bla:perwir:v:6:y:2005:i:2:p:207-232
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    References listed on IDEAS

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    1. Junkernheinrich, Martin & Fuest, Clemens & Huber, Bernd & Oberhauser, Alois & Jachmann, Monika, 2003. "Reform der Gemeindefinanzen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 83(9), pages 555-571.
    2. Martin Junkernheinrich, 2003. "Reform des Gemeindefinanzausgleichs: Mission Impossible?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 423-443.
    3. Bodo Linscheidt & Achim Truger, 1997. "Reform des Kommunalsteuersystems," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 382-394.
    4. Jarass, Lorenz & Obermair, Gustav M., 2003. "Von der Gewerbesteuer zur kommunalen Betriebssteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 83(3), pages 157-163.
    5. Fuest, Clemens & Thöne, Michael, 2003. "Ein modifiziertes Zuschlagsmodell zur Reform der Gemeindesteuern," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 83(3), pages 164-169.
    6. Scherf, Wolfgang, 2002. "Ersatz der Gewerbesteuer durch eine anrechenbare Wertschöpfungsteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 82(10), pages 603-608.
    7. Feld, Lars P., 2000. "Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 10, number urn:isbn:9783161473852.
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    Cited by:

    1. Büttner Thiess & Scheffler Wolfram & von Schwerin Axel, 2014. "Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(4), pages 346-354, December.
    2. Markus Zwick, 2006. "Gemeindefinanzreform und Freie Berufe," FFB-Discussionpaper 63, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    3. Thiess Büttner, 2007. "Reform der Gemeindefinanzen," ifo Working Paper Series 45, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Merz, Joachim & Zwick, Markus, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," MPRA Paper 5843, University Library of Munich, Germany.

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