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(Grund-)Steuerreform — Die Diskussion der länderoffenen Arbeitsgruppe der Finanzminister


  • Dirk Löhr


Currently, property tax reform is again on the political agenda in Germany. A working group of the ministries of finance of the German states has shortlisted three proposals, whose tax bases comprise land as well as the existing building. Apparently, the previous discussion on property tax reform was widely ignored. In order to meet the requirements of the law, a compound tax base requires expensive assessments. Moreover, it discourages the efficient use of sites and encourages owners to pass on the tax to tenants. It causes a decoupling of the benefits and costs of land-use. A tax based on site value might avoid all these aberrations. It is strange that this alternative is not taken into consideration more carefully. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2012

Suggested Citation

  • Dirk Löhr, 2012. "(Grund-)Steuerreform — Die Diskussion der länderoffenen Arbeitsgruppe der Finanzminister," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 92(12), pages 815-821, December.
  • Handle: RePEc:spr:wirtsc:v:92:y:2012:i:12:p:815-821
    DOI: 10.1007/s10273-012-1461-5

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    References listed on IDEAS

    1. Patrick Bolton & Olivier Jeanne, 2011. "Sovereign Default Risk and Bank Fragility in Financially Integrated Economies," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 59(2), pages 162-194, June.
    2. Bank for International Settlements, 2011. "The impact of sovereign credit risk on bank funding conditions," CGFS Papers, Bank for International Settlements, number 43.
    3. Anil K. Kashyap & Jeremy C. Stein, 2004. "Cyclical implications of the Basel II capital standards," Economic Perspectives, Federal Reserve Bank of Chicago, issue Q I, pages 18-31.
    4. Ashok Vir Bhatia, 2002. "Sovereign Credit Ratings Methodology; An Evaluation," IMF Working Papers 02/170, International Monetary Fund.
    5. Lawrence J. White, 2010. "Markets: The Credit Rating Agencies," Journal of Economic Perspectives, American Economic Association, vol. 24(2), pages 211-226, Spring.
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    More about this item


    H21-23; H71; R14; R51;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • R14 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Land Use Patterns
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies


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