Gewerbesteuer vernünftig reformieren: Die Gewerbesteuer ist reformbedürftig
The municipal budgets are in a bad state also due to the strong decline in revenue from local business taxes. Faced with this situation, in March of last year the Federal Government appointed a commission for the reform of municipal budgets that presented proposals for the modernisation and/or repla...
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| Veröffentlicht in: | Ifo schnelldienst 2003-05, Vol.56 (9), p.11 |
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| container_title | Ifo schnelldienst |
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| creator | Lorenz Jarass |
| description | The municipal budgets are in a bad state also due to the strong decline in revenue from local business taxes. Faced with this situation, in March of last year the Federal Government appointed a commission for the reform of municipal budgets that presented proposals for the modernisation and/or replacement of local business taxes, among other things. The commission examined two models, the BDI/VCI model and the so-called municipal model. Prof. Lorenz Jarass, Fachhochschule Wiesbaden and also member of the commission, proposes a step-by-step transition from the local business tax to a local company tax. |
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| identifier | ISSN: 0018-974X |
| ispartof | Ifo schnelldienst, 2003-05, Vol.56 (9), p.11 |
| issn | 0018-974X |
| language | ger |
| recordid | cdi_proquest_journals_217679530 |
| source | Alma/SFX Local Collection |
| subjects | Budgets Corporate taxes Local government Proposals Reforms |
| title | Gewerbesteuer vernünftig reformieren: Die Gewerbesteuer ist reformbedürftig |
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