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Breite Bemessungsgrundlage und niedriger Proportionaltarif als alternative Erbschaftsteuerreform – Eine empirische Analyse

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  • Henriette Houben
  • Ralf Maiterth

Abstract

This submission deals with an alternative to the German Inheritance Tax Reform Act 2009 in form of an inheritance tax with a broad tax base and low tax rates. In contrast to the new German Estate Tax Act we analyse an inheritance tax reform proposal that provides no tax relief for particular asset categories but contains low proportional tax rates. Our empirical analysis shows that abolishing of tax exemptions and market valuation of assets lead to a remarkable broadening of the inheritance tax base and enables substantial tax rate cuts.

Suggested Citation

  • Henriette Houben & Ralf Maiterth, 2010. "Breite Bemessungsgrundlage und niedriger Proportionaltarif als alternative Erbschaftsteuerreform – Eine empirische Analyse," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 11(2), pages 204-222, May.
    • Handle: RePEc:bla:perwir:v:11:y:2010:i:2:p:204-222
    DOI: 10.1111/j.1468-2516.2010.00334.x
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    References listed on IDEAS

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    1. Heiko Müller & Caren Sureth, 2009. "Income tax statistics analysis: A comparison of microsimulation versus group simulation," International Journal of Microsimulation, International Microsimulation Association, vol. 2(1), pages 32-48.
    2. Jürgen Schupp & Gert G. Wagner, 2002. "Maintenance of and Innovation in Long-Term Panel Studies: The Case of the German Socio-Economic Panel (GSOEP)," Discussion Papers of DIW Berlin 276, DIW Berlin, German Institute for Economic Research.
    3. Donges, Juergen B. & Eekhoff, Johann & Franz, Wolfgang & Fuest, Clemens & Möschel, Wernhard & Neumann, Manfred J. M., 2007. "Erbschaftsteuer: Behutsam anpassen," Kronberger Kreis-Studien 46, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    4. Houben, Henriette & Maiterth, Ralf, 2009. "Inheritance tax-exempt transfer of German businesses: Imperative or unjustified subsidy? An empirical analysis," arqus Discussion Papers in Quantitative Tax Research 95, arqus - Arbeitskreis Quantitative Steuerlehre.
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