Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/155714
Authors: 
Färber, Gisela
Salm, Marco
Hengstwerth, Stephanie
Year of Publication: 
2014
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Publisher:] Springer [Place:] Heidelberg [Volume:] 94 [Year:] 2014 [Issue:] 10 [Pages:] 740-747
Abstract: 
Nach über 20 Jahren Diskussionen liegen derzeit drei Modelle zur Reform der Grundsteuer vor. Sie basieren auf wert- und flächenbezogenen Bemessungsgrundlagen sowie einer Kombination aus beiden. Die Rechnungen zum regionalen Aufkommen belegen, dass die wertbasierten Modelle mit der höheren Verteilungsgerechtigkeit von den finanzstarken Ländern im Länderfinanzausgleich abgelehnt werden, weil sie dann höhere Transferzahlungen an die finanzschwachen Länder leisten müssten.
Abstract (Translated): 
For many years property tax in its current form has been exhibiting increasing problems. There are three reform models currently being discussed that differ in their respective tax bases using either property values or areas, or both. They create different individual tax burdens and amounts of tax revenue in each state compared to the current property tax amount which alters local tax capacity within the fiscal equalisation system among the 16 states. The calculations on regional local tax revenue prove that the value-based models which promote greater equity are being neglected by the financially strong states. This is because they would be forced to provide higher transfer payments to the financially weaker states.
JEL: 
H21-23
H71
R14
R51
E62
Persistent Identifier of the first edition: 
Document Type: 
Article

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