{"title":"Grundsteuer-Reform – auch für das Bundesmodell keine Verfassungskonformität","authors":"G. Graf","doi":"10.2478/wd-2024-0073","DOIUrl":null,"url":null,"abstract":"\n After the Federal Constitutional Court declared the previous property tax system unconstitutional in 2018, eleven federal states chose the so-called federal model as the new procedure. It continues to be based on the valuation of properties using the modified Valuation Act. This assumes static value ratios, which may have become significantly outdated and no longer contribute to equal taxation. In addition, the character of the property tax as a special wealth tax is extremely antiquated and is no longer constitutional.","PeriodicalId":35890,"journal":{"name":"Wirtschaftsdienst","volume":"175 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Wirtschaftsdienst","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2478/wd-2024-0073","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
引用次数: 0
Abstract
After the Federal Constitutional Court declared the previous property tax system unconstitutional in 2018, eleven federal states chose the so-called federal model as the new procedure. It continues to be based on the valuation of properties using the modified Valuation Act. This assumes static value ratios, which may have become significantly outdated and no longer contribute to equal taxation. In addition, the character of the property tax as a special wealth tax is extremely antiquated and is no longer constitutional.
WirtschaftsdienstBusiness, Management and Accounting-Business, Management and Accounting (miscellaneous)
CiteScore
0.60
自引率
0.00%
发文量
228
审稿时长
8 weeks
期刊介绍：
Die Zeitschrift, herausgegeben von der ZBW, publiziert Beiträge von namhaften Autor:innen aus Wissenschaft und Politik zu aktuellen Themen der Wirtschafts- und Sozialpolitik in Deutschland und in der Europäischen Union.
Der Wirtschaftsdienst schlägt eine Brücke zwischen Wissenschaft und Praxis, die Leser:innen werden sachkundig und allgemeinverständlich über aktuelle wirtschaftspolitische Themen informiert.
Die Zeitschrift erscheint seit 1916 und gehört damit zu den traditionsreichsten wirtschaftswissenschaftlichen Fachzeitschriften.
Offiziell zitiert als: Wirtschaftsdienst
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
