Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems in OECD countries actually represent the whole spectrum between these two extremes. We use a newly developed microsimulation model for the business sector in Germany to analyze the first round fiscal and distributional effects of the general reform options identified. We also analyze the effects of the actual German business-tax reform 2008 with respect to local-business-tax revenues.
Volume (Year): 64 (2008)
Issue (Month): 2 (June)
|Contact details of provider:|| Web page: https://www.mohr.de/fa|
|Order Information:|| Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany|
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.:
- Stefan Bach & Dieter Vesper, 2002. "Finanz- und Investitionskrise der Gemeinden erzwingt grundlegende Reform der Kommunalfinanzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 69(31), pages 505-517.
- Richard Baldwin & Rikard Forslid & Philippe Martin & Gianmarco Ottaviano & Frederic Robert-Nicoud, 2005.
"Economic Geography and Public Policy,"
Princeton University Press,
edition 1, number 7524.
- Richard Baldwin & Rikard Forslid & Philippe Martin & Gianmarco Ottaviano & Frederic Robert Nicoud, 2003. "Economic Geography and Public Policy," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00179815, HAL.
- Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank Fossen, 2008. "Dokumentation des Mikrosimulationsmodells BizTax zur Unternehmensbesteuerung in Deutschland," Data Documentation 29, DIW Berlin, German Institute for Economic Research. Full references (including those not matched with items on IDEAS)