Replacing a combined tax on land and buildings’ with a simplified land value tax’ in the federal republic of Germany
Abstract
In early 2004 the finance ministers of Bavaria and Rhineland‐Palatinate put forward a new model for assessing land tax. The model envisages the abolition of the current Land Tax A (tax on agricultural and forestry enterprises); Land Tax B (developed/developable real estate) is in future to comprise a flat‐rate tax on the buildings and a more up‐to‐date and realistic taxation of the land value based on the standard land value. Nevertheless, the question still remains: Why not go one step further and replace this ‘combined tax on land and buildings’ with a simple ‘land value tax'?
First Published Online: 18 Oct 2010
Keywords:
Land tax, Land value tax, Standard land value, Assessed value of property, Land tax assessment basis, Land tax ratingHow to Cite
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Copyright (c) 2004 The Author(s). Published by Vilnius Gediminas Technical University.
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Copyright (c) 2004 The Author(s). Published by Vilnius Gediminas Technical University.
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This work is licensed under a Creative Commons Attribution 4.0 International License.