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Reform der Grundsteuer: Ein Plädoyer für eine wertorientierte und gleichmäßige Besteuerung von Boden und Gebäuden

Author

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  • Wolfram F. Richter

Abstract

Anfang Juni 2016 wurde eine Bundesratsinitiative zur Reform der Grundsteuer beschlossen. Dieser Reformvorschlag wurde im ifo Schnelldienst 18/2016 von einigen Experten vorgestellt und diskutiert. Als Reaktion darauf setzt sich Wolfram F. Richter, Technische Universität Dortmund, kritisch mit diesen Beiträgen auseinander und plädiert für eine wertorientierte und gleichmäßige Besteuerung von Boden und Gebäuden.

Suggested Citation

  • Wolfram F. Richter, 2016. "Reform der Grundsteuer: Ein Plädoyer für eine wertorientierte und gleichmäßige Besteuerung von Boden und Gebäuden," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(22), pages 22-25, November.
    • Handle: RePEc:ces:ifosdt:v:69:y:2016:i:22:p:22-25
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    References listed on IDEAS

    as
    1. Hoyt, William H., 1991. "Competitive jurisdictions, congestion, and the Henry George Theorem : When should property be taxed instead of land?," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 351-370, November.
    2. Wellisch,Dietmar, 2000. "Theory of Public Finance in a Federal State," Cambridge Books, Cambridge University Press, number 9780521630351, Enero-Abr.
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    Cited by:

    1. Maiterth, Ralf & Lutz, Maximilian, 2018. "Grundsteuerreform und Gleichmäßigkeit der Besteuerung," arqus Discussion Papers in Quantitative Tax Research 230, arqus - Arbeitskreis Quantitative Steuerlehre.

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    More about this item

    Keywords

    Grundsteuer; Steuerreform; Deutschland;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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