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Plädoyer für einen Ersatz der Grunderwerbsteuer
[The Case for Replacing the Real-Estate Transfer Tax]

Author

Listed:
  • Wolfgang Scherf

    (Justus-Liebig-Universität Gießen)

  • Carolin Dresselhaus

    (Justus-Liebig-Universität Gießen)

Abstract

Zusammenfassung Seit der Föderalismusreform 2006 dürfen die Länder den Steuersatz der Grunderwerbsteuer auf die bundeseinheitliche Bemessungsgrundlage selbst bestimmen. Diese auf die Grunderwerbsteuer beschränkte Steuerautonomie der Länder erzeugte einen beachtlichen Anstieg der Steuerbelastung. Zehn Jahre nach der Reform ist es Zeit für eine Bilanz und eine Neuorientierung. Die Grunderwerbsteuer ließe sich relativ leicht in die Umsatzsteuer integrieren.

Suggested Citation

  • Wolfgang Scherf & Carolin Dresselhaus, 2016. "Plädoyer für einen Ersatz der Grunderwerbsteuer [The Case for Replacing the Real-Estate Transfer Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(10), pages 740-747, October.
    • Handle: RePEc:spr:wirtsc:v:96:y:2016:i:10:d:10.1007_s10273-016-2043-8
    DOI: 10.1007/s10273-016-2043-8
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    Citations

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    Cited by:

    1. Frenzel Baudisch, Coletta & Dresselhaus, Carolin, 2019. "Impact of the German Real Estate Transfer Tax on the Commercial Real Estate Market," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203494, Verein für Socialpolitik / German Economic Association.
    2. Thomsen, Stephan L & Vogt, Daniel & Brausewetter, Lars, 2019. "Wohnungsmarkt und Wohnungspolitik in Deutschland: Situation und Optionen," Hannover Economic Papers (HEP) dp-658, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    3. Jens Boysen-Hogrefe & Wolfgang Scherf & Carolin Dresselhaus & Thomas Schäfer & Kunka Petkova & Alfons J. Weichenrieder & Reiner Holznagel & Jens Lemmer & Manuela Krause & Niklas Potrafke & Alfons Weic, 2017. "Stagnierende Wohneigentumsquote, Share Deals: Wie sollte die Grunderwerbsteuer reformiert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(21), pages 03-24, November.
    4. Frenzel Baudisch, Coletta & Dresselhaus, Carolin, 2018. "Impact of the German real estate transfer: Tax on the commercial real estate market," Finanzwissenschaftliche Arbeitspapiere 100, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    5. Kohlstruck, Tobias, 2024. "Vermögensaufbau für breite Schichten," Argumente zur Marktwirtschaft und Politik 174, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    6. Clemens Fuest & Johanna Hey & Christoph Spengel, 2021. "Vorschläge für eine Reform der Immobilienbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(12), pages 31-38, December.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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