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Reform der Gewerbesteuer: Wie es Euch gefällt? - Eine Nachlese

机译：贸易税改革：您如何看待？ - 惊鸿一瞥

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摘要

One of the most pertinent reform discussions in Germany is found in the debate on the local business tax. During the last year, two basic reform proposals, a revitalisation of the current local business tax and its replacement by a surcharge on personal and corporate income taxes, intensively competed. Finally, none of these alternatives was realised. The federal parliament and government could only agree to introduce temporary financial relief for local jurisdictions. In this article, the continuous need for a fundamental reform of local government finances is emphasised. After a discussion of the basic alternative reform models against the background of characteristics of economically reasonable local government finances, the simulated impact of a local surcharge on income taxes is compared to the tax rate differences at the local level in Switzerland. The surcharge model would lead to smaller tax rate differentials than currently exist at the Swiss local level. The resistance against such a reform is explained by the fact that political actors at the local level oppose the implied higher political responsibility when citizens face local income tax rates as prices for local public services.
机译：关于地方营业税的辩论中发现了德国最相关的改革讨论之一。去年，有两项基本的改革提议，即振兴现行的地方营业税和以个人和企业所得税附加费替代，都在激烈竞争。最后，这些选择都没有实现。联邦议会和政府只能同意对当地司法管辖区实行暂时的财政救济。本文强调了对地方政府财政进行根本性改革的持续需求。在以经济上合理的地方政府财政为特征的背景下讨论了基本的替代性改革模型后，将地方附加税对所得税的模拟影响与瑞士地方一级的税率差异进行了比较。附加税模式将导致税率差异小于瑞士当地水平的税率差异。反对这种改革的原因是，当公民面对作为地方公共服务价格的地方所得税税率时，地方一级的政治行为者反对隐含的更高的政治责任。

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