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Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss

Author

Listed:
  • Florian Dorn
  • Björn Kauder
  • Manuela Krause
  • Niklas Potrafke

Abstract

In der Oktober-Umfrage des Ökonomenpanels von ifo und FAZ wurden Professoren für Volkswirtschaftslehre an deutschen Universitäten zur Erbschaftsteuer und ihrer jüngsten Reform in Deutschland befragt. Während der verabschiedete Reformkompromiss von Bund und Ländern weiterhin gestaffelte Steuersätze mit verschärften Verschonungsregeln für Betriebsvermögen vorsieht, sprechen sich die deutschen Volkswirte mehrheitlich für eine niedrigere, dafür einheitliche Erbschaftsteuer ohne Ausnahmeregelungen aus.

Suggested Citation

  • Florian Dorn & Björn Kauder & Manuela Krause & Niklas Potrafke, 2017. "Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(01), pages 33-40, January.
    • Handle: RePEc:ces:ifosdt:v:70:y:2017:i:01:p:33-40
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    File URL: https://www.ifo.de/DocDL/sd-2017-01-dorn-etal-oekonomenpanel-erbschaftsteuer-2017-01-12.pdf
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    References listed on IDEAS

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    4. repec:hal:pseose:halshs-00879813 is not listed on IDEAS
    5. Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn, 2016. "Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
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    8. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77.
    9. Morten Bennedsen & Kasper Meisner Nielsen & Francisco Perez-Gonzalez & Daniel Wolfenzon, 2007. "Inside the Family Firm: The Role of Families in Succession Decisions and Performance," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 122(2), pages 647-691.
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    Cited by:

    1. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
    2. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    3. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.

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