Property-Tax Reform: The Land-Value Tax as a Practical Alternative?
Abstract Germany is currently reforming its municipal property tax. To simplify the assessment, some German states are considering a land-value tax as a practical alternative. The authors discuss the pros and cons and find some merit in the land-value tax. However, they suggest that states implement...
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| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2020-05-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2659-6 |
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| Summary: | Abstract Germany is currently reforming its municipal property tax. To simplify the assessment, some German states are considering a land-value tax as a practical alternative. The authors discuss the pros and cons and find some merit in the land-value tax. However, they suggest that states implement precursions to prevent excessive taxation, such as setting a maximum tax rate. |
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| ISSN: | 0043-6275 1613-978X |