Home >> FinanzArchiv: Public Finance Analysis, Volume 64, Number 2

Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis

Authors: Fossen, Frank; Bach, Stefan

Source: FinanzArchiv: Public Finance Analysis, Volume 64, Number 2, June 2008 , pp. 245-272(28)

Publisher: Mohr Siebeck

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Abstract:

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems in OECD countries actually represent the whole spectrum between these two extremes. We use a newly developed microsimulation model for the business sector in Germany to analyze the first round fiscal and distributional effects of the general reform options identified. We also analyze the effects of the actual German business-tax reform 2008 with respect to local-business-tax revenues.

Keywords: LOCAL BUSINESS TAX; MICROSIMULATION; LOCAL TAXATION; TAX REFORM

Document Type: Research article

DOI: http://dx.doi.org/10.1628/001522108X337620

Publication date: 2008-06-01

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  • FinanzArchiv founded in 1884 is one of the world's oldest professional journals in public finance.

    FinanzArchiv publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

    FinanzArchiv is a well-established, internationally oriented journal in the field of public economics, widely read in Europe and all over the world.

    FinanzArchiv is listed in the Social Science Citation Index (SSCI, JCR impact factor 2007 0,296), in Current Contents/Social and Behavioral Sciences, in IDEAS and RePEc (IDEAS/RePEc simple impact factor 2008 1.177), in the Journal of Economic Literature (CD and online), and in the International Bibliography of the Social Sciences.

    FinanzArchiv is a fully peer-reviewed journal committed to a prompt turnaround of submissions. No more than four months should pass between online submission of a manuscript and the editor's decision on acceptance, revision, or rejection.
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