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Reform der Gemeindefinanzen


  • Thiess Büttner


Zentraler Gegenstand der Reformdiskussion ist die gemeindliche Steuerautonomie, die gegenwärtig vor allem durch die Wahl des Hebesatzes bei der Gewerbesteuer ausgeübt wird. Trotz aller Kritik halten die Gemeinden an der Gewerbesteuer fest. Wie der Vortrag zeigt, ist dies letztlich durch den Finanzausgleich zu erklären. Im gegenwärtigen System ist der Steuerwettbewerb durch den kommunalen Finanzausgleich austariert. Die Substitution durch eine Einkommensteuer würde das System fundamental ändern und erforderte eine Anpassung aller Finanzausgleichssysteme, die für die Gemeinden mit erheblichen Risiken verbunden ist. Als sinnvolle Reformalternative bietet sich die Revitalisierung der Grundsteuer an.

Suggested Citation

  • Thiess Büttner, 2007. "Reform der Gemeindefinanzen," ifo Working Paper Series 45, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  • Handle: RePEc:ces:ifowps:_45

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    References listed on IDEAS

    1. Buettner, Thiess, 2006. "The incentive effect of fiscal equalization transfers on tax policy," Journal of Public Economics, Elsevier, vol. 90(3), pages 477-497, February.
    2. Thomas Döring & Lars P. Feld, 2005. "Reform der Gewerbesteuer: Wie es Euch gefällt?- Eine Nachlese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(2), pages 207-232, May.
    3. Homburg, Stefan, 2000. "Reform der Gewerbesteuer," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 42-55..
    4. Wildasin, David E., 1987. "Theoretical analysis of local public economics," Handbook of Regional and Urban Economics,in: E. S. Mills (ed.), Handbook of Regional and Urban Economics, edition 1, volume 2, chapter 29, pages 1131-1178 Elsevier.
    5. Büttner Thiess & Schwager Robert, 2003. "Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(5), pages 532-555, October.
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    More about this item


    Gewerbesteuer; Grundsteuer; Kommunaler Finanzausgleich; Steuerwettbewerb; Lokale Einkommensteuer;

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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