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Durch die nun beschlossene Reform der Grundsteuer wird das völlig neue Element einer Länder-Öffnungsklausel eingeführt …The reform of the German property tax, which has now been agreed upon, introduces the brand new element of a state … other reform options. The advantages and disadvantages of these options, therefore, become very important. The article …
Persistent link: https://www.econbiz.de/10012120720
Persistent link: https://www.econbiz.de/10012020503
This paper investigates whether and how strongly the share of homeowners in a community affects residential property taxation by local governments. Different from renters, homeowners bear the full property tax burden irrespective of local market conditions, and the tax is more salient to them....
Persistent link: https://www.econbiz.de/10011730837
This paper investigates whether and how strongly the share of homeowners in a community affects residential property taxation by local governments. Different from renters, homeowners bear the full property tax burden irrespective of local market conditions, and the tax is more salient to them....
Persistent link: https://www.econbiz.de/10011751803
This research is the final report of the AHURI Inquiry into ‘Pathways to Housing Tax Reform in Australia'. It features …
Persistent link: https://www.econbiz.de/10012915219
The Tax Cut and Jobs Act of 2017 (TCJA) made significant changes to corporate and personal federal income taxation, including limiting the SALT (state and local property, income and sales taxes) deductibility to $10,000. States with high SALT tend to vote Democratic. This paper estimates the...
Persistent link: https://www.econbiz.de/10011997640
Die letzte kleine Reform der deutschen Grundsteuer liegt über dreißig Jahre zurück. Spätestens mit der deutschen … ihre grundlegende Reform überfällig geworden ist. Allerdings hat sich die Grundsteuer in der jüngeren Vergangenheit als … überraschend ergibig erwiesen. Erfahrungsgemäß fällt die Reform von gut sprudelnden Steuerquellen besonders schwer. Der Beitrag …
Persistent link: https://www.econbiz.de/10011416422
Nach über 20 Jahren Diskussionen liegen derzeit drei Modelle zur Reform der Grundsteuer vor. Sie basieren auf wert- und …For many years property tax in its current form has been exhibiting increasing problems. There are three reform models …
Persistent link: https://www.econbiz.de/10010425999
Currently, property tax reform is again on the political agenda in Germany. A working group of the ministries of …. Apparently, the previous discussion on property tax reform was widely ignored. In order to meet the requirements of the law, a …
Persistent link: https://www.econbiz.de/10009682600