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Plädoyer für einen Ersatz der Grunderwerbsteuer

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  • Scherf, Wolfgang
  • Dresselhaus, Carolin

Abstract

Seit der Föderalismusreform im Jahre 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. Hierfür schlagen die Autoren eine Integration der Grunderwerbsteuer in die Umsatzsteuer vor.

Suggested Citation

  • Scherf, Wolfgang & Dresselhaus, Carolin, 2016. "Plädoyer für einen Ersatz der Grunderwerbsteuer," Finanzwissenschaftliche Arbeitspapiere 95, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    • Handle: RePEc:zbw:jlufwa:95
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    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.

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