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Grundsteuer: Gemeindesteuer und "Reichensteuer"?


  • Michael Broer


German municipalities receive almost all of their tax revenue from four different taxes: real property tax, trade tax and shares of value added tax and income tax. Compared with the three latter taxes, real property tax meets the requirements of a rational local tax system in the best way. For that reason tax revenue from the real property tax should be increased and the one of the trade tax should be decreased. This paper analyses furthermore weather the real property tax is useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax payers very strong to keep the tax revenue on the same level as before. This could be a problem for politicians, which want to be re-elected. Thus real property tax is no instrument for redistribution of wealth. In diesem Beitrag wird dargelegt, dass von den derzeitigen vier gewichtigen den Kommunen zufließenden Steuern (Grund- und Gewerbesteuer sowie kommunaler Anteil an der Einkommen- und Umsatzsteuer) die Grundsteuer am besten die an eine kommunale Steuer zu stellenden Anforderungskriterien erfüllt. Insofern sollte der Anteil der Grundsteuer am kommunalen Steueraufkommen erhöht werden, etwa auf Kosten der Gewerbesteuer. Hingegen hat sich gezeigt, dass eine verteilungspolitische Instrumentalisierung der Grundsteuer nicht unproblematisch ist. Erst bei Verwendung von Freibeträgen und damit einer Abkehr vom Realsteuercharakter wäre die Grundsteuer als verteilungspolitisches Instrument einsetzbar. Allerdings würde der Freibetrag zu einer deutlichen Minderung der Bemessungsgrundlage führen. Dieser Umstand würde - allein zur Wahrung der Aufkommensneutralität - zu Steigerungen der Grundsteuerhebesätze führen, die aus politischer Sicht unakzeptabel sein dürften. Insofern ist die Grundsteuer für die Umverteilung weniger gut geeignet.

Suggested Citation

  • Michael Broer, 2013. "Grundsteuer: Gemeindesteuer und "Reichensteuer"?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 191-206.
  • Handle: RePEc:diw:diwvjh:82-1-12

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    Real property tax; local taxes; tax incidence; redistribution;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue


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