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Grundsteuerreform: Ende einer Odyssee?
[Property Tax Reform: Has the Odyssey Come to an End? — An Analysis of the Tax Payable]

Author

Listed:
  • Dirk Löhr

    (FH Trier - Umweltcampus Birkenfeld)

Abstract

Zusammenfassung Im September 2016 hatten die Finanzminister der Länder ein Modell für die Reform der Grundsteuer auf den Weg gebracht. Sie war notwendig geworden, nachdem der Bundesfinanzhof die alten Einheitswerte als Bemessungsgrundlage für die Grundsteuer verworfen hatte. Nach Widerstand aus Bayern und Hamburg wurde das Gesetzesvorhaben ausgesetzt und muss in der neuen Legislaturperiode wieder angestoßen werden. In diesem Beitrag werden verschiedene Reformmodelle in Hinblick auf die Belastung unterschiedlicher Gebäudetypen und ungenutzter Grundstücke untersucht.

Suggested Citation

  • Dirk Löhr, 2017. "Grundsteuerreform: Ende einer Odyssee? [Property Tax Reform: Has the Odyssey Come to an End? — An Analysis of the Tax Payable]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(11), pages 809-816, November.
    • Handle: RePEc:spr:wirtsc:v:97:y:2017:i:11:d:10.1007_s10273-017-2218-y
    DOI: 10.1007/s10273-017-2218-y
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    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
    • R38 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Government Policy
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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