Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen

Identifying Tax-Setting Responses from Local Fiscal Policy Programs

“…von Schwerin (2015) finds considerable bunching of multipliers at the 380 threshold. Büttner et al (2014) find that municipalities with a high ratio of partnerships have more frequently raised their LBT multiplier.…”

Taxation, Fiscal Redistribution, and Local Land Use Regulation

“…For the vast majority of municipalities, this created an opportunity to raise the tax rate without increasing the tax burden on businesses which are subject to the income tax (Buettner, Scheffler, and Schwerin 2014). 19 At any rate, estimates reported in the appendix show that the preferred RD specification indeed supports a smaller adjustment in tax rates of those municipalities that are exempt from redistribution.…”

“…In the year 2004, a minimum tax rate of 7% was introduced. Since 2008, up to a tax rate of 13.3%, business tax payments can be credited against the income tax liability(Buettner, Scheffler, and Schwerin 2014).13 Note that due to migration of the statistic from the digital land register towards a geographic information system, I exclude more recent years as well as observations for two counties in 2013, which first shifted to the new reporting standard.14 This category refers to space used for buildings and open space, which are not primarily residential or commercial land. This includes space for public institutions, including public services, churches, cemetries.…”