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The German Property Tax as a Local Business Tax

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  • R-D Postlep

    (Philipps-Universität Marburg, 3550 Marburg (Lahn), Am Plan 2, FRG)

Abstract

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the tax could not be used to a greater extent, particularly when compared with the present local business tax on profits and assets.

Suggested Citation

  • R-D Postlep, 1987. "The German Property Tax as a Local Business Tax," Environment and Planning C, , vol. 5(1), pages 81-88, March.
    • Handle: RePEc:sae:envirc:v:5:y:1987:i:1:p:81-88
    DOI: 10.1068/c050081
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