Reform Des Gemeindefinanzsystems: Eine Okonomische Analyse Unter Besonderer Berucksichtigung Der Grundsteuer Und Des Kommunalen Finanzausgleichs

The municipal finance system as it is known today is based mainly on the municipal finance reform of 1969. However, almost 50 years after the reform the requirements for the system of municipal financing have changed. In light of the globalisation the municipalities have to face more mobile evaluation criteria, they are responsible for social political actions and ecological requirements. Daniel Schultewolter identifies reform potentials for municipal finance systems, develops reform proposals and evaluates the results which can be expected. With this analysis he not only enlarges theoretical knowledge on municipal financing but also the spectrum of practical reform options.