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Eine kommunale Unternehmensteuer für Deutschland


  • Homburg, Stefan


Der Artikel diskutiert den Vorschlag, die Gewerbesteuer durch eine kommunale Unternehmensteuer zu ersetzen.

Suggested Citation

  • Homburg, Stefan, 1996. "Eine kommunale Unternehmensteuer für Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(9), pages 491-496.
  • Handle: RePEc:zbw:wirtdi:93488

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    Cited by:

    1. Bodo Linscheidt & Achim Truger, 1997. "Reform des Kommunalsteuersystems," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 382-394.
    2. Boss, Alfred, 1999. "Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers 950, Kiel Institute for the World Economy (IfW Kiel).
    3. Fuest, Clemens & Thöne, Michael, 2005. "Gemeindefinanzreform: Hintergründe, Defizite, Alternativen [Local Tax Refom in Germany]," FiFo Reports - FiFo-Berichte 1, University of Cologne, FiFo Institute for Public Economics.

    More about this item


    Local business tax;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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