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Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss

Author

Listed:
  • Florian Dorn
  • Björn Kauder
  • Manuela Krause
  • Niklas Potrafke
Abstract
In der Oktober-Umfrage des Ökonomenpanels von ifo und FAZ wurden Professoren für Volkswirtschaftslehre an deutschen Universitäten zur Erbschaftsteuer und ihrer jüngsten Reform in Deutschland befragt. Während der verabschiedete Reformkompromiss von Bund und Ländern weiterhin gestaffelte Steuersätze mit verschärften Verschonungsregeln für Betriebsvermögen vorsieht, sprechen sich die deutschen Volkswirte mehrheitlich für eine niedrigere, dafür einheitliche Erbschaftsteuer ohne Ausnahmeregelungen aus.

Suggested Citation

  • Florian Dorn & Björn Kauder & Manuela Krause & Niklas Potrafke, 2017. "Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(01), pages 33-40, January.
    • Handle: RePEc:ces:ifosdt:v:70:y:2017:i:01:p:33-40
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    File URL: https://www.ifo.de/DocDL/sd-2017-01-dorn-etal-oekonomenpanel-erbschaftsteuer-2017-01-12.pdf
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    References listed on IDEAS

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    1. James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019. "Inter vivos transfers of ownership in family firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
    2. Thomas Piketty & Emmanuel Saez, 2013. "A Theory of Optimal Inheritance Taxation," Econometrica, Econometric Society, vol. 81(5), pages 1851-1886, September.
    3. Grossmann, Volker & Strulik, Holger, 2010. "Should continued family firms face lower taxes than other estates?," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 87-101, February.
    4. Morten Bennedsen & Kasper Meisner Nielsen & Francisco Perez-Gonzalez & Daniel Wolfenzon, 2007. "Inside the Family Firm: The Role of Families in Succession Decisions and Performance," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 122(2), pages 647-691.
    5. Douglas Holtz-Eakin & John W. R. Phillips & Harvey S. Rosen, 2001. "Estate Taxes, Life Insurance, And Small Business," The Review of Economics and Statistics, MIT Press, vol. 83(1), pages 52-63, February.
    6. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77.
    7. Gottschalk, Sandra & Hauer, Annegret & Niefert, Michaela & Keese, Detlef & Licht, Georg, 2011. "Die volkswirtschaftliche Bedeutung der Familienunternehmen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110542, June.
    8. repec:hal:pseose:halshs-00879813 is not listed on IDEAS
    9. Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn, 2016. "Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
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    Cited by:

    1. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
    2. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    3. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.

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