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Verfassungskonform und finanzpolitisch vorteilhaft: Ein aktueller Vorschlag zum Abbau und Ersatz der Gewerbesteuer

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  • Lothar Schemmel
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    Das Bundeskabinett hat am 27. März 2002 der Einrichtung einer Kommission zur Reform der Gemeindefinanzen zugestimmt. Im Mittelpunkt ihrer Arbeit sollen die Zukunft der Gewerbesteuer sowie die finanziellen Folgen einer effizienteren Abstimmung von Sozial- und Arbeitslosenhilfe für die Gebietskörperschaften stehen. Zur Zukunft der Gewerbesteuer liegen eine Reihe neuerer Vorschläge vor. Lothar Schemmel, stellvertretender Leiter des Karl-Bräuer-Instituts fasst in diesem Artikel die Argumente für eine Forderung nach Abbau der Gewerbesteuer, die das Karl-Bräuer-Institut geäußert hat, zusammen.

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    Article provided by ifo Institute - Leibniz Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 55 (2002)
    Issue (Month): 10 (May)
    Pages: 22-28

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    Handle: RePEc:ces:ifosdt:v:55:y:2002:i:10:p:22-28
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