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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?

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  • Stefan Bach
  • Michael Broer
  • Frank Fossen

Abstract

Many countries levy local business taxes. In Germany, the ‘‘Gewerbesteuer‘‘ is the main source of local governments’ tax revenue. If there is local taxation of businesses, liberal professionals and farmers should not be treated differently from business enterprises, as it is the case in Germany. All kinds of enterprises based in a municipality should be liable to local business taxation. We analyze the revenue and distributional impact of an integration of professionals and farmers into Germany’s local business tax using a micro-simulation model based on representative data from tax statistics. The results show a significant decline in the variability of local business tax revenue across municipalities and regions. Copyright Springer-Verlag 2010

Suggested Citation

  • Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.
    • Handle: RePEc:spr:jahrfr:v:30:y:2010:i:1:p:71-90
    DOI: 10.1007/s10037-009-0039-1
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    References listed on IDEAS

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    1. Olson, Mancur, Jr, 1969. "The Principle of "Fiscal Equivalence": The Division of Responsibilities among Different Levels of Government," American Economic Review, American Economic Association, vol. 59(2), pages 479-487, May.
    2. Frank Fossen & Stefan Bach, 2008. "Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 245-272, June.
    3. 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.
    4. Michael Broer, 2008. "Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden," Discussion Papers of DIW Berlin 762, DIW Berlin, German Institute for Economic Research.
    5. Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen, 2007. "Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 74-85.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Gewerbesteuer; lokale Unternehmensteuer; regionale Steueraufkommensverteilung; freie Berufe; Mikrosimulation; Local business taxation; Liberal professionals; Regional distribution of tax revenue; Micro simulation; H71; H25; L84;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services

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