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...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2020-05-01
|
| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2659-6 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832570536416247808 |
|---|---|
| author | Thiess Büttner Horst Zimmermann |
| author_facet | Thiess Büttner Horst Zimmermann |
| author_sort | Thiess Büttner |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-f05c0cc7a2ba4fbbb355a21553fc12f3 |
| institution | Kabale University |
| issn | 0043-6275 1613-978X |
| language | deu |
| publishDate | 2020-05-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wirtschaftsdienst |
| spelling | doaj-art-f05c0cc7a2ba4fbbb355a21553fc12f32025-02-02T15:19:08ZdeuSciendoWirtschaftsdienst0043-62751613-978X2020-05-01100538038310.1007/s10273-020-2659-6Property-Tax Reform: The Land-Value Tax as a Practical Alternative?Thiess Büttner0Horst ZimmermannLS für Volkswirtschaftslehre, Friedrich-Alexander Uni. Nürnberg-ErlangenAbstract 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.https://doi.org/10.1007/s10273-020-2659-6 |
| spellingShingle | Thiess Büttner Horst Zimmermann Property-Tax Reform: The Land-Value Tax as a Practical Alternative? Wirtschaftsdienst |
| title | Property-Tax Reform: The Land-Value Tax as a Practical Alternative? |
| title_full | Property-Tax Reform: The Land-Value Tax as a Practical Alternative? |
| title_fullStr | Property-Tax Reform: The Land-Value Tax as a Practical Alternative? |
| title_full_unstemmed | Property-Tax Reform: The Land-Value Tax as a Practical Alternative? |
| title_short | Property-Tax Reform: The Land-Value Tax as a Practical Alternative? |
| title_sort | property tax reform the land value tax as a practical alternative |
| url | https://doi.org/10.1007/s10273-020-2659-6 |
| work_keys_str_mv | AT thiessbuttner propertytaxreformthelandvaluetaxasapracticalalternative AT horstzimmermann propertytaxreformthelandvaluetaxasapracticalalternative |