The German Property Tax as a Local Business Tax

1987 ◽  
Vol 5 (1) ◽  
pp. 81-88 ◽  
Author(s):  
R-D Postlep
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Business Cycle ◽  
Property Tax ◽  
Local Property ◽  
Financial Resources ◽  
Spatial Allocation ◽  
Local Business ◽  
Business Tax

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the tax could not be used to a greater extent, particularly when compared with the present local business tax on profits and assets.

Tourism and urban economic growth: A panel analysis of German cities

2019 ◽  
Vol 26 (3) ◽  
pp. 519-527 ◽  
Author(s):  
Bart Neuts
Keyword(s):  
Economic Growth ◽  
Causal Relationship ◽  
Income Tax ◽  
Tax Revenue ◽  
Wealth Creation ◽  
Urban Economic ◽  
Real Gdp ◽  
Local Business ◽  
Business Tax ◽  
German Cities

Even though cities are among the most important tourist destinations, research on tourism as a vehicle for economic growth – most often approached via the tourism-led growth hypothesis (TLGH) – has predominantly been limited to countries. This study explores the validity of the TLGH in an urban context. Panel data were collected for 89 German cities on different indicators of urban economic growth. Pedroni panel cointegration confirmed a long-term equilibrium between tourism, local business tax revenue, income tax revenue and real GDP, indicating that even for cities within a strong, developed economy, tourism contributes to wealth creation. A Panel Granger causality analysis established a one-way Granger causal relationship from tourism to local business tax and income tax and a bidirectional relationship between tourism and real GDP. This causal relationship was stronger for cities with a high to medium tourism intensity.

Kommunale Realsteuerpolitik auf dem Prüfstand – eine empirische Auswertung am Beispiel Rheinland-Pfalz

2015 ◽  
Vol 64 (3) ◽  
Author(s):  
Thomas Döring
Keyword(s):  
Property Tax ◽  
Local Property ◽  
Public Authorities ◽  
Time Period ◽  
Local Government Level ◽  
Business Tax ◽  
State And Local ◽  
Other Regarding ◽  
Government Level

AbstractIn Germany, state and local authorities are repeatedly in conflict with each other regarding the funding of municipal households. Concerning this matter a sufficient fiscal endowment of local public authorities does not only depend on a deemed-to-satisfy provision of state grants but also requires an adequate exhaustion of existing sources of revenues at the local government level. Against this background, the paper analyses local tax policy in order to assess whether the involved potential of budget finance is exploited sufficiently. Taking Rhineland-Palatinate as a case study the degree of tax exploitation (local business tax, local property tax) is empirically estimated for the time period 2007 – 2013.

Exploring Municipal Mobilization across States

2021 ◽  
pp. 63-83
Author(s):  
Julia Payson
Keyword(s):  
Local Government ◽  
Property Tax ◽  
Local Property ◽  
State Level ◽  
State Legislature ◽  
Term Limits ◽  
The State ◽  
Elected Officials ◽  
High Turnover ◽  
Tax Limitations

This chapter zooms out to examine the state-level features that are associated with differences in the intensity of local government lobbying. Several state characteristics correlate with municipal lobbying, such as local property tax limitations, but two of the most striking are the combination of term limits and the level of professionalization in the state legislature. Cities are also more likely to mobilize as state transfers comprise a greater share of municipal budgets. These findings suggest that lobbyists might be particularly useful at facilitating representation in complex legislative environments with high turnover among elected officials—especially when cities depend on the state for revenue.

scholarly journals Analyze the Effectiveness of Resource Mobilizations of Local Government

2020 ◽  
Vol 23 (1) ◽  
pp. 169-182
Author(s):  
Khom Raj Kharel ◽  
Suman Kharel
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Public Goods ◽  
Local Governments ◽  
Central Government ◽  
Local Level ◽  
Private Investment ◽  
Financial Resources ◽  
Goods And Services ◽  
Authorization Control

Local governments are the closest administrative units which deliver public services to the grassroots level of citizens. Local governments enhance the access of services to the citizens. Effectiveness of budget implementation depends on the absorptive capacity of local governments and local level transparency in their affairs. The effectiveness of budget implementation is measured in terms mobilization of local resources and development of surrounding. Through the local resource mobilization, countries accelerate their economic growth by raising and spending their own funds for public goods and services such as schools, hospitals, clean water, electricity and roads. Local government investment in their own public goods and services in infrastructure is also essential for attracting private investment and laying the foundation of long term economic growth. The Constitution of Nepal 2015 defines Nepal as a federal democratic republic organized three level governments as federal, province and local. Local governments are the development partners to the central government need to mobilize enough revenue locally to support the central government development agenda. Inadequate financial resources can undermine the effective implementation of developmental projects in Nepal. Budgets are important as they prudential manage scarce financial resources and at the same time serve as a means of expenditure authorization, control and evaluation base.

The Reform of Local Business Taxes in Germany

1987 ◽  
Vol 5 (1) ◽  
pp. 69-74
Author(s):  
W Albers
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Value Added ◽  
International Competition ◽  
Business Taxes ◽  
Local Revenue ◽  
Local Business ◽  
Federal Income Tax ◽  
Business Tax ◽  
Local Value

In this paper the criticisms of the local business tax in Germany and the main reform proposals are outlined. Each of the main proposals is then evaluated in detail. It is concluded that the proposal for a local value-added tax would be detrimental to economic growth, would distort international competition, would be very complicated, and has political impracticalities. The use of a share of the national turnover tax is a preferable solution for part of local revenue and could be allocated to the Land Kreise; a second component could be provided by increasing the local share of the federal income tax. The revitalisation of the present business tax is rejected.

Forming Sources of Long-run Growth: How to Understand Them?

2014 ◽  
pp. 4-20 ◽  
Author(s):  
G. Idrisov ◽  
S. Sinelnikov-Murylev
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Economic Policy ◽  
Business Cycle ◽  
Capital Markets ◽  
Productivity Growth ◽  
Government Spending ◽  
Long Run ◽  
Accelerate Growth ◽  
Budget Institutions

The paper analyzes the inconsequence and problems of Russian economic policy to accelerate economic growth. The authors consider three components of growth rate (potential, Russian business cycle and world business cycle components) and conclude that in order to pursue an effective economic policy to accelerate growth, it has to be addressed to the potential (long-run) growth component. The main ingredients of this policy are government spending restructuring and budget institutions reform, labor and capital markets reforms, productivity growth.

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