Die Wiederentdeckung der Zweitwohnsitzsteuer durch die Kommunen - zu Wirkungen und Legitimation aus ökonomischer Sicht

The recently intensified search of many german cities for stabile revenues and their attemptsto cope with the increased difficulties of public funding has led to the rediscovery of the socalled secondary residence tax. The present article discusses the probable impact of theintensified use of this tax on jurisdictional competition. It`s furthermore questioned whetherthe secondary residence tax can be defended by means of equivalence and the ability to payprinciple. Our arguments show clearly that the desireable just contribution of secondaryresidents for their consumption of infrastructure can be attained much easier within thegerman fiscal constitution of the federal state.