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Gemeindefinanzreform: Hintergründe, Defizite, Alternativen
[Local Tax Refom in Germany]

Author

Listed:
  • Fuest, Clemens
  • Thöne, Michael

Abstract

In kurzem Abstand sind in den Jahren 2000 und 2003 große politische Initiativen gescheitert, die wichtigsten deutschen Gemeindesteuern, die Grund- und die Gewerbesteuer, zu reformieren. Die Studie fasst die diskutierten Reformmodelle zusammen und verweist auf die fortbestehende Notwendigkeit einer Reform der Gemeindesteuern. Die Defizite und Lücken der bisherigen Reformbemühungen werden analysiert und Alternativen entwickelt. Dabei werden besonders die bislang unbeachteten Vorteile der simultanen Reform von Gewerbeund Grundsteuer gezeigt, die den meisten Gemeinden deutlich höhere Flexibilität eröffnet, reformbedingte Umverteilungseffekte abzufedern.

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:fifore:1
    as

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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Steuerreform; Gewerbesteuer; Grundsteuer; tax reform; trade tax; real estate tax;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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