IDEAS home Printed from https://ideas.repec.org/a/spr/wirtsc/v96y2016i10d10.1007_s10273-016-2043-8.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10273-016-2043-8
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s10273-016-2043-8?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. 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.
    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:wirtsc:v:96:y:2016:i:10:d:10.1007_s10273-016-2043-8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.