Die letzte kleine Reform der deutschen Grundsteuer liegt über dreißig Jahre zurück. Spätestens mit der deutschen Einheit sind die systematischen und administrativen Schwächen dieser Gemeindesteuer derart in den Vordergrund getreten, dass ihre grundlegende Reform überfällig geworden ist....

Council tax matters. It matters to local government as, at over £31 billion a year, it now makes up over half of its funding for non-education expenditure. It matters for households, for whom the bills take up an average of over 3% of their income. And it matters to central government, which is...

Council tax bands in Wales are based on property values in April 2003 - 17 years ago. That is more up to date than in England and Scotland, where they are based on values in April 1991 (almost 30 years ago!). But it is still enough time for the relative values of different properties to change...