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Eine ökonomische Analyse der Erbschaftsteuerreform

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  • Hentze Tobias

    (Institut der deutschen Wirtschaft Köln e. V., Konrad-Adenauer-Ufer 21, 50668 Köln, Tel.: (0221) 4981 748, E-Mail: hentze@iwkoeln.deDieser Artikel reflektiert die Meinung des Autors, nicht die des Instituts der deutschen Wirtschaft Köln.)

Abstract

Due to a decision by the Federal Constitutional Court in December 2014 the inheritance tax has to be renewed by 30 June 2016 since the regulation is not in line with the German constitution law. The draft law by the national government, issued in July 2015, is a risk for many jobs and family owned companies as it might lead to higher tax burdens when the next generation takes over the business. Therefore, adjustments are needed in order to ensure most jobs in family owned companies and the unique structure of the German economy. These changes especially concern the strict requirements for very small and big companies as well as the inadequate business valuation parameter.

Suggested Citation

  • Hentze Tobias, 2016. "Eine ökonomische Analyse der Erbschaftsteuerreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 001-021, May.
    • Handle: RePEc:lus:zwipol:v:65:y:2016:i:1:p:001-021:n:6
    DOI: 10.1515/zfwp-2016-0006
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    References listed on IDEAS

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    1. Hentze, Tobias, 2015. "Die Bedürfnisprüfung als Bestandteil des Gesetzentwurfs zur Reform des Erbschaft- und Schenkungssteuergesetzes," IW policy papers 22/2015, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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      Keywords

      Inheritance Tax; Tax Policy; Business Valuation; Erbschaftsteuer; Steuerpolitik; Unternehmensbewertung; Inheritance Tax; Tax Policy; Business Valuation;
      All these keywords.

      JEL classification:

      • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
      • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
      • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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