Anfang Juni 2016 wurde mit großer Mehrheit eine Bundesratsinitiative zur Reform der Grundsteuer beschlossen, die jedoch von Bayern und Hamburg abgelehnt wird. Führt der Vorschlag zu einer gerechteren Verteilung der Steuerlasten oder zu einer Kostenexplosion? Markus Söder, Bayerischer...

Anfang Juni 2016 wurde eine Bundesratsinitiative zur Reform der Grundsteuer beschlossen. Dieser Reformvorschlag wurde im ifo Schnelldienst 18/2016 von einigen Experten vorgestellt und diskutiert. In Ergänzung dazu plädiert Gerhard Graf in seinem Kommentar für einen Ersatz der Grundsteuer.

In 2006, the reform of the German fiscal constitution realigned legislative powers between the federal and the state governments. Since 2007, the German state governments have been allowed to design real estate transfer tax rates. We investigate whether government ideology predicts the levels...

Advocates for reforming Proposition 13, California's historic property tax limitation initiative, typically emphasize the measure's implicit preference for owners of commercial and industrial property. Unlike most property tax regimes, Prop 13 assesses property at the owner's purchase price...

This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighboring...

This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia to identify tax mimicking by municipalities in the neighboring state of Lower Saxony. The spatial lag regressions provide no evidence for the existence of strategic...

This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly...

This paper uses recent data for single-family home purchases to study the effects of the German real estate transfer tax. We aim to separate the tax’s short-term anticipatory effects from its long-term effects on real estate transactions. The data indicate that an increase in the transfer tax...

Despite its theoretical merits, Land Value Taxation (LVT) is not a common policy instrument in most countries. One of the main reasons is uncertainty regarding its distributional impacts. This uncertainty has not been settled by the literature, due to a lack of appropriate data at the household...