Reform der Gemeindesteuern

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This collection of essays addresses the pressing issues surrounding municipal tax reform amidst financial struggles and international tax competition. Contributors explore the financial challenges faced by municipalities within the complex federal system, emphasizing the need for innovative solutions. Discussions include the potential for reforming the business tax and the implications of international tax competition on local governance. Various perspectives are presented on whether to reform or replace the business tax, with suggestions from think tanks and experts on restoring municipal self-governance. The essays also delve into the role of income tax participation and the possibility of a new property tax as a cornerstone for reform. Additionally, the authors examine the dynamics of financial equalization and federal financial relations, highlighting the tension between local financial needs and broader tax competition. The interplay between municipal finance reform and corporate tax policies is critically analyzed, offering insights into the position of the German economy and the necessity for compromise. Overall, the compilation provides a comprehensive overview of the challenges and potential pathways for reforming municipal taxation in a competitive global landscape.