Ein Vorschlag zur Grundsteuerreform

The German property tax is probably unconstitutional. Since this tax violates the ability-to-pay principle anyway, the author proposes a simpler design that preserves municipal and state revenues and also avoids increases in housing costs.

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Year of publication:	2018
Authors:	Homburg, Stefan
Publisher:	Hannover : Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät
Subject:	Property tax \| Grundsteuer \| Finanzausgleich

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Series:	Hannover Economic Papers (HEP) ; 629
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	German
Other identifiers:	1017907137 [GVK] hdl:10419/200641 [Handle] RePEc:han:dpaper:dp-629 [RePEc]
Classification:	H27 - Other Sources of Revenue ; H77 - Intergovernmental Relations; Federalism
Source:	EconStor

Persistent link: https://www.econbiz.de/10012030915