New Property Tax Models in Germany — Suitable Paths and Wrong Tracks
Abstract According to the judgement of the highest constitutional court in Germany in 2018, German states were committed to develop new property tax models in conformity with the constitution. Five states passed new laws last year, which choose the technical size of the plot fort he tax base instead...
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| Main Author: | |
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| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2022-04-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-022-3164-x |
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