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Zum Einfluss der Grunderwerbsteuer auf den Wohnungsneubau in Deutschland

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  • Boysen-Hogrefe, Jens

Abstract

Seit dem Jahr 2007 können die Bundesländer die Steuersätze der Grunderwerbsteuer eigenständig festlegen. In der Folge haben außer Bayern und Sachsen alle Bundesländer die Sätze erhöht. Die Ergebnisse Bayerns und Sachsens bezüglich der Wohnungsbautätigkeit und der Steuereinnahmen werden einem Durchschnitt jeweils vergleichbarer Flächenländer gegenübergestellt. Die Bautätigkeit war in den beiden Ländern mit weiterhin niedriger Grunderwerbsteuer merklich höher. Der Effekt übersteigt die Mehrsteuereinnahmen der jeweiligen Vergleichsländer deutlich. Eine Reduktion der Grunderwerbsteuersätze könnte demnach die Wohnungsbautätigkeit, die derzeit angesichts der Zinswende ins Stocken geraten ist, anreizen. Einschränkend ist allerdings festzuhalten, dass der ausgesprochen starke Effekt der Grunderwerbsteuer auf den Wohnungsbau für die Nullzinsphase gemessen wurde und dass es unklar ist, ob die quantitativen Ergebnisse in einem geänderten Zinsumfeld Bestand haben.

Suggested Citation

  • Boysen-Hogrefe, Jens, 2023. "Zum Einfluss der Grunderwerbsteuer auf den Wohnungsneubau in Deutschland," Kiel Policy Brief 165, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkpb:165
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    1. Boysen-Hogrefe, Jens & Groll, Dominik & Hoffmann, Timo & Jannsen, Nils & Kooths, Stefan & Sonnenberg, Nils & Stamer, Vincent, 2023. "Deutsche Wirtschaft im Frühjahr 2023: Konjunktur fängt sich, Auftriebskräfte eher gering [German economy in spring 2023: Economy is stabilizing but little momentum going forward]," Kieler Konjunkturberichte 101, Kiel Institute for the World Economy (IfW Kiel).
    2. Boysen-Hogrefe, Jens & Groll, Dominik & Hoffmann, Timo & Jannsen, Nils & Kooths, Stefan & Sonnenberg, Nils & Stamer, Vincent, 2023. "Deutsche Wirtschaft im Herbst 2023: Konjunktur windet sich aus der Stagnation [German Economy in Autumn 2023: German Economy gradually overcomes stagnation]," Kieler Konjunkturberichte 107, Kiel Institute for the World Economy (IfW Kiel).
    3. Kohlstruck, Tobias, 2024. "Vermögensaufbau für breite Schichten," Argumente zur Marktwirtschaft und Politik 174, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.

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