IDEAS home Printed from https://ideas.repec.org/a/spr/wirtsc/v99y2019i11d10.1007_s10273-019-2527-4.html
   My bibliography  Save this article

Erbschaftsteuerreform: Auswirkungen steuerlicher Befreiungen
[Effects of Tax Exemptions in the Context of the Inheritance Tax Reform]

Author

Listed:
  • Stefan Best

    (Hochschule RheinMain)

Abstract

Zusammenfassung Im Rahmen der Erbschaftsteuerreform 2016 hat der Gesetzgeber umstrittene Steuerbegünstigungen für den Erwerb betrieblichen Vermögens nur leicht modifiziert und sogar neue Begünstigungen geschaffen. Die unerwünschten Konsequenzen dieser Politik, nämlich die erhebliche Ungleichbehandlung der Erwerber, die verwaltungstechnischen Probleme sowie ökonomische Ineffizienzen bestehen also fort. Zudem sind die selektiven Ausnahmeregeln ökonomisch nicht begründbar und dienen vorwiegend der politisch einflussreichen Mittelstandsklientel. Eine erneute Verfassungsbeschwerde erscheint notwendig und angesichts der schwerwiegenden Mängel des Gesetzes auch aussichtsreich zu sein.

Suggested Citation

  • Stefan Best, 2019. "Erbschaftsteuerreform: Auswirkungen steuerlicher Befreiungen [Effects of Tax Exemptions in the Context of the Inheritance Tax Reform]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(11), pages 769-776, November.
    • Handle: RePEc:spr:wirtsc:v:99:y:2019:i:11:d:10.1007_s10273-019-2527-4
    DOI: 10.1007/s10273-019-2527-4
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10273-019-2527-4
    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/s10273-019-2527-4?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.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

    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:99:y:2019:i:11:d:10.1007_s10273-019-2527-4. 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.