The discussion of the property tax is guided as if there were no problems on the housing market otherwise. The redesign offers the opportunity for the conceptual solution of many social problems
Living is expensive, for some priceless. Federal Finance Minister Scholz now wants to build the state burden of the property tax to the expensive rents after one of the considered models. Allegedly, to set incentives for lower rents – but he forgets that the property tax is usually laid on the tenants today, so that their high the landlord is usually cold.
But the problems of basic tax discussions go deeper. You do not question enough the previous concept – although the necessary new regulation is currently offering opportunities. And maybe another concept was even easier to achieve the interim party consensus?
Property tax for what?
In the discussion, it is emphasized that the property tax is one of the most important sources of revenue of municipalities and therefore the total income should not be different. If you take that, but then still the important question remains: Why is there basic tax?
If you look at the bottom for your original importation, then it goes / went about a wealthy tax – namely the basic reed or basic interest rate. The idea after the state does not tax the taxpayer not after its income, but after its basic enhanced. And that was the most important thing at that time, because in the Middle Ages and in the 18th./ 19. Century (as the measuring methods have been refined), there was no important to be important.
But the principle has changed today. Meanwhile, the property tax is not only (correct: not always) owners, but above all tenants. Because after the operating costs Ordinance, this tax can be transferred from the landlord to his tenants. If you want to see a sense in the property tax today, then it is a taxation of the use of living space.1 So it has far removed from the original principle of wealth tax (probably because the tax of this name in Germany has no longer been collected since 1997).
Is the property tax therefore unfair?
No – because the use of housing can quite declare. If one can also be gross and location of his apartment, then you are looking for his tax burden. And the state benefits that the tax base is easy to determine. Indirectly, the burger benefits even if the administrative burden remains low (he pays yes).
no Yes – because reason and ground are a limited good. Therefore, a tax dealt with it is useful and social if there is no taxation of missing (more) otherwise. Other missed can not be created in principle, so not. However, this does not apply to building, which are changeable. And finally monopolize (alone) residents the basic prudents, but (at least, if not primary) their ownership.
Yes – because on the one hand you can not always elections today and, on the other hand, rented owners are spared extracted from the tax. That is unsocial. Property not only deserve the leasing, they are also exempted from all indirectly with the tax deducted government services in favor of ownership. Tenant, on the other hand, pay for this with and even double for the value of the property – once to the landlord (rent) and once to the state (property tax).
Yes – because it also prevents all the other social objectives. These are then realized by separate control means and frequently in (partial) contradiction to the property tax. You could think about: Okological living, generation-appropriate living, healthy living, working-class living etc.
Yes – because the goals of landlords and tenants are rarely identical. And above all, the tenants can not change the tenants in many circumstances, they have to take the offered. During the landlords tax no matter where they are what they build and rent – as long as the market is running.
Property tax can be the other: Basic ownership plus resident tax
If you divide the property tax into two parts, a property and a for tenant, then the injustices can be remedied and maintaining the righteousness. Property are loaded with a tax, which pocks the wealthy of the property, in principle to the market value to be achieved for a sale – a real estate tax. Residents, on the other hand, are charged with a tax that corresponds to the usage of the inhabitant – a resident tax.
The underlying tax is thus supposed to the principle that of the old property tax actually inherent by depending on the permanent values of the basic prudents – it will be back to the wealth tax. And the resident tax ames that principle, which have established the practice of the landlord and then the operating cost regulation – it becomes the usage tax and then it is then also the value of the concrete housing use.
The exciting thing about this idea is, on the one hand, that it combines the German system with Baurzen of the French system, and on the other hand, that you can help you with the solution of many other housing problems elegant and without (too) rough administrative expenses.