期刊名称：DIW Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin
出版年度：2007
卷号：2007
出版社：Deutsches Institut für Wirtschaftsforschung, Berlin
摘要：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 broad tax base in the sense of an origin-based value-added tax to a pure
profit tax that could be implemented as a surcharge on corporation and personal
income 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 analyse the fiscal
and distributional effects of the general reform options identified, including
the extension of the local business tax to liberal professionals. We also
analyse the effects of the actual German business tax reform 2008 with respect
to local business tax revenues.
关键词：Local business tax, microsimulation, local taxation, tax reform
