Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 191-206
German municipalities receive almost all of their tax revenue from four different taxes: real property tax, trade tax and shares of value added tax and income tax. Compared with the three latter taxes, real property tax meets the requirements of a rational local tax system in the best way. For...
