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Steigende Grunderwerbsteuersätze, Verhaltensreaktionen und der Länderfinanzausgleich

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  • Boysen-Hogrefe, Jens

Abstract

In wenigen Jahren haben abgesehen von Bayern und Sachsen alle Länder die Sätze der Grunderwerbsteuer deutlich erhöht. Es gibt empirische Evidenz, dass die Steuersatz-anhebungen durch Verhaltensreaktionen zu niedrigeren Immobilienumsätzen geführt haben. Durch die gesonderte Berücksichtigung der Grunderwerbsteuer im Länderfinanzausgleich werden negative fiskalische Effekte der Verhaltensreaktionen zum Teil ausgeglichen, so dass ein Anreiz für zusätzliche Steuersatzanhebungen besteht. Die Studie quantifiziert die Effekte von Verhaltensreaktionen und zeigt in verschiedenen Szenarien das Zusammenspiel mit dem Länderfinanzausgleich auf.

Suggested Citation

  • Boysen-Hogrefe, Jens, 2017. "Steigende Grunderwerbsteuersätze, Verhaltensreaktionen und der Länderfinanzausgleich," Kiel Working Papers 2069, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:2069
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Länderfinanzausgleich; Grunderwerbsteuer; Verhaltensreaktionen;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets

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