Das Konzept der kommunalen Einkommen-und Gewinnsteuer--Die Chance zur weitreichenden Reform des Steuerrechtes

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. Klaus Braunig, BDI, and Alfons Kuhn, DIHT, using the BDI/VCI model, argue for the replacement of the local business tax with a local earnings and profit tax.