@TechReport{dp-629,
   author   = {Homburg, Stefan},
   astring  = {Stefan Homburg},
   title       = {Ein Vorschlag zur Grundsteuerreform},
   month    = {March},
   year      = {2018},
   pages    = {10},
   size     = {79},
   number  = {629},
   keywords = {Property tax, Grundsteuer, Finanzausgleich},
   jelclass = {H27, H77},
   language = {de},
   abstract = {The German property tax is probably unconstitutional. Since this tax violates the ability-to-pay principle anyway, the author proposes a simpler design that preserves municipal and state revenues and also avoids increases in housing costs.}
}