Grundsteuerreform in Deutschland: eine unendliche Geschichte?

Färber, Gisela; Salm, Marco; Hengstwerth, Stephanie

doi:10.1007/s10273-014-1742-2

Cited by 3 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Indeed, the current valuation of real estate defining the property tax base dates back to 1964 in Western Germany and to 1935 in Eastern Germany. Various scholars have argued for a revaluation of such cadastral values, but no reform has been carried out (e.g., Blöchliger 2015;Färber et al 2014). Similar situations with very outdated cadastral values determining property tax liability can be found in several other European countries (Andrews et al 2011).…”

Section: Introductionmentioning

confidence: 93%

Distributional and revenue effects of a tax shift from labor to property

Paetzold

Tiefenbacher

2018

Int Tax Public Finance

View full text Add to dashboard Cite

Contrary to frequent recommendations of the public finance literature and international institutions, a persistently high tax wedge on labor is observed in Europe. Simultaneously, the scope for shifting taxes to more growth-friendly revenue sources appears underused. This motivates our simulation of a tax shift from labor to property for Germany, a country where property tax revenues are particularly low and the tax wedge on labor income is among the highest in industrialized countries. We simulate a reform where property is no longer taxed by its (often) outdated cadastral value but by its market value, using the additional revenue to reduce social insurance contributions (SIC). To make such a simulation possible, we match property-related information with the input data of the tax-benefit microsimulation model EUROMOD. We find a considerable increase in property tax revenues, allowing to reduce the implicit tax rate on labor from 37.2 to 36.5%. Distributive effects tend to be modest and depend on the design of the SIC reduction. Overall, our results suggest that more households would gain than lose from the tax shift, with gainers mostly situated in the middle of the income distribution.

show abstract

Section: Introductionmentioning

confidence: 93%

Distributional and revenue effects of a tax shift from labor to property

Paetzold

Tiefenbacher

2018

Int Tax Public Finance

View full text Add to dashboard Cite

show abstract

Powierzchniowe a wartościowe opodatkowanie nieruchomości na przykładzie Polski i Niemiec

Felis

Gołębiowski

Stiller³

2019

CASP

View full text Add to dashboard Cite

Celem artykułu była ocena powierzchniowego i wartościowego opodatkowania nieruchomości na przykładzie Polski i Niemiec. W analizie odwołaliśmy się do teoretycznych koncepcji zawartych w literaturze oraz do innych badań, a także uwzględniliśmy takie kryteria, jak makroekonomiczna efektywność (znaczenie fiskalne), kwestie sprawiedliwości i neutralności oraz elementy techniczne. Zauważyliśmy większą istotność fiskalną opodatkowania nieruchomości w systemie katastralnym. Niemniej przeprowadzona przez nas analiza nie daje jednoznacznej odpowiedzi na pytanie, który system opodatkowania jest lepszy. Każdy z nich ma swoje zarówno mocne, jak i słabsze strony. Wybór zależy od czynników społecznych i decyzji politycznych, które mogą – ale nie muszą – być pochodną potrzeb finansowych jednostek samorządu terytorialnego.

show abstract

Die Bodenreform-Bewegung in Deutschland

Diefenbacher¹

2022

VJH

View full text Add to dashboard Cite

Der folgende Beitrag zeichnet die Anfänge der Behandlung des Bodens in der Geschichte der ökonomischen Theorie und in der dazu korrespondierenden politischen Praxis nach. Eine zentrale Rolle spielt die Kritik am Privatbesitz am Boden, aus der dann die Forderung nach einer Besteuerung des Wertzuwaches abgeleitet wurde. Gezeigt wird die Rezeption von Henry George und dessen Konzept einer "single tax" in den ersten Organisationen der Bodenreform-Bewegung; verdeutlicht wird dann der Einfluss von Adolf Damaschke und dessen Wirken in der Vereinigung der Bewegung zum "Bund deutscher Bodenreformer", der schließlich Spuren in der Weimarer Reichsverfassung und im Reichsheimstättengesetz hinterließ. Der Nationalsozialismus führte zu einem Ende der Bewegung. Aber auch nach dem Ende des 2. Weltkriegs wurde eine Bodenreform zum Teil als Voraussetzung für einen planvollen Wiederaufbau gefordert. Wesentliche Argumentationslinienetwa zur Grundlage einer Besteuerungerscheinen bis heute aktuell. Summary:The following article traces the beginnings of the treatment of land in the history of economic theory and in the corresponding political practice. A central role is played by the criticism of private ownership of land, from which the demand for taxation of the increase in value was derived. The reception of Henry George and his concept of a "single tax" in the first organisations of the land reform movement is shown; the influence of Adolf Damaschke and his work in uniting the movement to form the "Bund deutscher Bodenreformer" (Association of German Land Reformers), which finally left its mark in the Weimar Constitution and the Reich Homestead Act, is then clarified. Nationalsocialism led to the end of the movement. But even after the end of the Second World War, land reform was demanded in part as a prerequisite for a planned reconstruction of cities. Essential lines of argumentationfor example on the basis of taxationappear to be still relevant today.

show abstract

Grundsteuerreform in Deutschland: eine unendliche Geschichte?

Cited by 3 publications

References 0 publications

Distributional and revenue effects of a tax shift from labor to property

Distributional and revenue effects of a tax shift from labor to property

Powierzchniowe a wartościowe opodatkowanie nieruchomości na przykładzie Polski i Niemiec

Die Bodenreform-Bewegung in Deutschland

Contact Info

Product

Resources

About