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Gemeindefinanzreform und Freie Berufe


  • Markus Zwick

    () (LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)))


Since the founding of the Federal Republic of Germany, politicians and scientists have been arguing about the appropriate funding of the boroughs. The tax revenue makes up less than 50% of the communal income but it is still the prior cause of conflict. Especially the business tax is content of the discussion. One objection for example is that the business tax is only raised from businesses. Therefore most reform models suggest to broaden tax liability on the group professions. The contribution is based on tax statistical micro data. It shows how the professions might be burdened in different models compared to the status quo. Moreover our paper displays that through the communal part of the income tax, the professions make up a considerable part of communal finance even under the present legal status.

Suggested Citation

  • Markus Zwick, 2006. "Gemeindefinanzreform und Freie Berufe," FFB-Discussionpaper 63, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  • Handle: RePEc:leu:wpaper:63

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    File Function: First version, 2006
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    References listed on IDEAS

    1. 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.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
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    More about this item


    professions; communal finance; business tax; micro data;

    JEL classification:

    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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