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Ersatz der Gewerbesteuer durch eine Gemeindeeinkommensteuer

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  • Sander, Matthias
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    Die Bundesregierung plant in der kommenden Legislaturperiode die Abschaffung der Gewerbesteuer. Hiermit verbunden wäre eine erhebliche Umwälzung des Gemeindefinanzsystems. Auch angesichts grundgesetzlicher Vorgaben ist offenkundig, daß die Abschaffung der Gewerbesteuer für die Gemeinden nicht ersatzlos erfolgen kann. Welche Rolle kann in diesem Umfeld eine Gemeindeeinkommensteuer spielen?

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    Article provided by ZBW – German National Library of Economics / Leibniz Information Centre for Economics in its journal Wirtschaftsdienst.

    Volume (Year): 81 (2001)
    Issue (Month): 8 ()
    Pages: 447-455

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    Handle: RePEc:zbw:wirtdi:40834
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