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Die Rolle der Betriebsvermögen in der Vermögensverteilung

Author

Listed:
  • Demary, Markus
  • Hentze, Tobias
  • Kauder, Björn
  • Niehues, Judith

Abstract

Große Vermögen sind stärker betrieblich gebunden als dies amtliche Statistiken und Erhebungen ausweisen. Das geht aus einer Studie der Stiftung Familienunternehmen hervor, die vom Institut der deutschen Wirtschaft (IW) erstellt worden ist. Die Forscher entwickelten einen Ansatz, um das Betriebsvermögen möglichst realitätsnah zu bewerten. Sie schätzen das von Privatleuten gehaltene Betriebsvermögen 2017 auf 2,4 bis 3,1 Billionen Euro. Das ergibt sich aus einer Stichprobe von knapp 4.500 Unternehmen in Kombination mit Befragungsdaten der Deutschen Bundesbank, die das IW ausgewertet hat.

Suggested Citation

  • Demary, Markus & Hentze, Tobias & Kauder, Björn & Niehues, Judith, 2021. "Die Rolle der Betriebsvermögen in der Vermögensverteilung," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250022, March.
    • Handle: RePEc:zbw:sfustu:250022
    as

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    References listed on IDEAS

    as
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    4. Philip Vermeulen, 2018. "How Fat is the Top Tail of the Wealth Distribution?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 64(2), pages 357-387, June.
    5. Stefan Bach, 2020. "Vermögensabgabe DIE LINKE. Aufkommen und Verteilungswirkungen: Forschungsprojekt im Auftrag der Fraktion DIE LINKE. im Bundestag und der Rosa-Luxemburg-Stiftung," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 127, number pbk157.
    6. International Monetary Fund, 2019. "Germany: Selected Issues," IMF Staff Country Reports 2019/214, International Monetary Fund.
    7. William F. Sharpe, 1964. "Capital Asset Prices: A Theory Of Market Equilibrium Under Conditions Of Risk," Journal of Finance, American Finance Association, vol. 19(3), pages 425-442, September.
    8. Brügelmann, Ralph & Hentze, Tobias, 2015. "Unternehmensbewertung als Grundlage für die Besteuerung von Erbschaften und Schenkungen," IW policy papers 9/2015, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    9. Carsten Schröder & Charlotte Bartels & Konstantin Göbler & Markus M. Grabka & Johannes König & Rainer Siegers & Sabine Zinn, 2020. "Verbesserung der Forschungsdateninfrastruktur im Bereich Hochvermögender mit dem Sozio-oekonomischen Panel (SOEP)," SOEPpapers on Multidisciplinary Panel Data Research 1084, DIW Berlin, The German Socio-Economic Panel (SOEP).
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