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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.
Persistent link: https://www.econbiz.de/10011813803
The article concerns issues of fiscal federalism in the broadest sense. It analyzes both the political causes and the economic consequences of interregional and international grants. Examples from Germany and from the European Union are considered.
Persistent link: https://www.econbiz.de/10010332187
The paper analyzes the possible efficiency base of intergovernmental grants between rich and poor regions in a federal state.
Persistent link: https://www.econbiz.de/10010332565
The article analyses the incentive effects of the German system of intergovernmental grants.
Persistent link: https://www.econbiz.de/10010332611
Der Artikel befürwortet eine Reform des deutschen Finanzausgleichs.
Persistent link: https://www.econbiz.de/10010333107
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.
Persistent link: https://www.econbiz.de/10012030915
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Persistent link: https://www.econbiz.de/10000637388
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