Büttner T, Zimmermann H (2020)
Publication Type: Journal article, Original article
Publication year: 2020
Book Volume: 100
Pages Range: 380-383
Journal Issue: 5
URI: https://link.springer.com/content/pdf/10.1007/s10273-020-2659-6.pdf
DOI: 10.1007/s10273-020-2659-6
Open Access Link: https://link.springer.com/article/10.1007/s10273-020-2659-6
Germany is currently reforming its municipal property tax. To simplify the assessment, some German states are considering a land-value tax as a practical alternative. The authors discuss the pros and cons and find some merit in the land-value tax. However, they suggest that states implement precursions to prevent excessive taxation, such as setting a maximum tax rate.
APA:
Büttner, T., & Zimmermann, H. (2020). Eine Bodenwertsteuer als Grundsteuer? Wirtschaftsdienst, 100(5), 380-383. https://dx.doi.org/10.1007/s10273-020-2659-6
MLA:
Büttner, Thiess, and Horst Zimmermann. "Eine Bodenwertsteuer als Grundsteuer?" Wirtschaftsdienst 100.5 (2020): 380-383.
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