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Wege und Irrwege der neuen Grundsteuerpläne in Deutschland

Graf, Gerhard - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 4, pp. 294-297

According to the judgement of the highest constitutional court in Germany in 2018, German states were committed to …

Persistent link: https://www.econbiz.de/10013177511

Grundsteuer-Reform : auch für das Bundesmodell keine Verfassungskonformität : Analysen Grundsteuer

Graf, Gerhard - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 104 (2024) 4, pp. 275-279

Nachdem das Bundesverfassungsgericht 2018 die bisherige Grundsteuererhebung für verfassungswidrig erklärt hat, haben elf Bundesländer das sogenannte Bundesmodell als Nachfolgeverfahren gewählt. Es basiert weiterhin auf einer Bewertung der Grundstücke mithilfe des modifizierten...

Persistent link: https://www.econbiz.de/10014526622

From urban core to wealthy towns : nonschool fiscal disparities across Connecticut municipalities

Zhao, Bo - 2015 - This version: August 2015

Using a cost-capacity gap framework, this paper is the first study to quantify nonschool fiscal disparities across Connecticut municipalities. In the absence of a Uniform Chart of Accounts for municipalities, the paper uses a newly assembled dataset of multi-year local financial records,...

Persistent link: https://www.econbiz.de/10011401244

Electoral Cycles in Tax Reforms

David, Antonio C.; Sever, Can - 2022

tax reform announcements is stronger in emerging markets, and weaker in the countries with relatively better institutional …

Persistent link: https://www.econbiz.de/10014241939

Impact of the German real estate transfer tax on the commercial real estate market

Frenzel Baudisch, Coletta; Dresselhaus, Carolin - 2019

The tax burden of real estate transactions in Germany increased considerably since the constitutional reform in 2006 …

Persistent link: https://www.econbiz.de/10012231217

Reforming the tax on immovable property : taking care of the unloved

Blöchliger, Hansjörg - 2015

. Political economy factors largely explain resistance against property tax reform, which, among others, might include measures …

Persistent link: https://www.econbiz.de/10011399277

Land use and fiscal competition

Büttner, Thiess - 2021

This paper explores the effects of fiscal competition on local land use. A theoretical analysis considers the tradeoff faced by a local government deciding about the amount of land made available for commercial or residential uses, when its expansion has adverse effects on the quality of life....

Persistent link: https://www.econbiz.de/10012491448

Identifying local tax mimicking : administrative borders and a policy reform

Baskaran, Thushyanthan - 2013

This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine …

Persistent link: https://www.econbiz.de/10009754691

Swedish taxation since 1862 : an overview

Henrekson, Magnus; Stenkula, Mikael - 2015

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...

Persistent link: https://www.econbiz.de/10010459612

Reforming Proposition 13 to Tax Land More and Buildings Less

Stark, Kirk J. - 2017

market, this “acquisition value” rule favors longtime owners relative to more recent purchasers. Reform advocates claim that … observation leads to the important insight that any reform assessing non-residential property at market value would be, in large … reform with a reduction in property tax burdens on new construction (for example, by exempting from tax for a period of years …

Persistent link: https://www.econbiz.de/10012970108