Paetzold, Jörg; Tiefenbacher, Markus - 2016
high tax wedge on labor is observed in Europe. At the same time, the scope for shifting taxes from labor to more growth …-friendly revenue sources appears underused in many European countries. This motivates our simulation of a revenue-neutral property tax … reform for Germany, a country in which tax receipts from land are particularly low. More precisely, we assess by how much …