| Abstract: | In June 2016, the ministers of finance of the German states presented a draft law for a property tax reform, which resembles some reform proposals of the past. Based on an illustrative calculation, conclusions are drawn in regard to its constitutionality, as well as effects on settlement activities, construction activities, the land market and distribution, that could be caused by this reform attempt. It turns out that — compared with the counterproposal of a land value tax — the new concept appears to be inferior. |
