Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/200641 
Authors: 
Year of Publication: 
2018
Series/Report no.: 
Hannover Economic Papers (HEP) No. 629
Publisher: 
Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, Hannover
Abstract (Translated): 
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.
Subjects: 
Property tax
Grundsteuer
Finanzausgleich
JEL: 
H27
H77
Document Type: 
Working Paper

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