Reform der Gewerbesteuer: Wie es Euch gefällt?- Eine Nachlese
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
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 6 (2005)
Issue (Month): 2 (05)
|Contact details of provider:|| Web page: http://www.blackwellpublishing.com/journal.asp?ref=1465-6493|
More information through EDIRC
|Order Information:||Web: http://www.blackwellpublishing.com/subs.asp?ref=1465-6493|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
- 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.
- 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.
- Junkernheinrich, Martin & Fuest, Clemens & Huber, Bernd & Oberhauser, Alois & Jachmann, Monika, 2003.
"Reform der Gemeindefinanzen,"
Munich Reprints in Economics
19549, University of Munich, Department of Economics.
- 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.
- 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, January.
When requesting a correction, please mention this item's handle: RePEc:bla:perwir:v:6:y:2005:i:2:p:207-232. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing)or (Christopher F. Baum)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.