Alfred FeldmannReformperspektiven der Grundsteuer für die Gemeindefinanzierung im Sinne einer Property Tax

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The financial situation of the german local governments is alarming. ”No signs of an improvement in sight”, is often said. Remedy might be found in changing the amounts of expenditure, or of the revenues and the structures. The book is specializing on ways of improving the revenues by reforming the “Grundsteuer” and its pertaining structures. The main question is: May we solve both tasks by developing the “Grundsteuer” into some sort of the property tax?

In the US the property tax is the kingpin of the competitive fiscal federalism: „If you like local government, you had better appreciate the property tax“ is a standard saying. Comparing the “Grundsteuer” and the property tax discloses the enormous difference between the two. Also the in Europe currently big topics “bail out” and the “missing bankruptcy procedure” are essential keywords.

The financial potential of the “Grundsteuer” is analysed by simulation using the example of community of Bremen. The distribution of burdens incurred by the “Grundsteuer” sorted by suburbs and usage, such as residence, show the inequacy of current land evaluation methods. As an alternative “Grundsteuer” calculated according another model, namely the “Modell D” of the Difu-Institute is considered.

The financial potential of the “Grundsteuer” for rehabilitation the budgets of the local governments is grossly overestimated. The developmet of the “Grundsteuer” into some sort of a property tax seems to be an unrealistic perspective, as the essential element of competition is missing.

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