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Lastenausgleich aus heutiger Sicht: Renaissance der allgemeinen Vermögensbesteuerung?

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  • Stefan Bach

Abstract

Net wealth taxes aim at moving the tax burden towards higher personal wealth. Assets and liabilities have to be collected and valuated. In this field, new effective valuation procedures introduced for inheritance and gift taxes could be adopted, overseas tax evasion has to be impeded. Since personal wealth is strongly concentrated to the top percentiles of the population a net wealth tax could raise substantial revenue even if relatively high personal allowances are granted. With a personal allowance of Euro 1 million we estimate a tax base of Euro 1,880 billion. A tax rate of 0.5 percent could thus raise annual revenue of Euro 9.4 billion, or 0.37 percent of GDP. Capital income and wealth taxation should be coordinated with respect to the economic effects and the tax policy issues involved. Allgemeine Vermögensteuern sollen höhere persönliche Vermögen belasten. Dazu müssen die steuerpflichtigen Vermögenswerte erfasst und bewertet werden. Hier haben sich in den letzten Jahren neue Perspektiven für die Vermögensbesteuerung ergeben, da inzwischen praxisübliche Bewertungsverfahren für Immobilien und Betriebe zur Verfügung stehen und die Steuerflucht von Kapitalanlagen ins Ausland zurückgeht. Das Vermögen ist stark auf das obere ein Prozent der Bevölkerung konzentriert, so dass eine Vermögensteuer ein beträchtliches Aufkommen erzielen kann, selbst wenn hohe Freibeträge gelten. Für einen persönlichen Freibetrag von einer Millionen Euro ergibt sich eine potentielle Bemessungsgrundlage in Höhe von 1 880 Milliarden Euro. Bei einem Steuersatz von zum Beispiel 0,5 Prozent könnte somit ein jährliches Steueraufkommen von 9,4 Milliarden Euro oder 0,37 Prozent des BIP entstehen. Vermögens- und Einkommensbesteuerung sollten im Hinblick auf die steuerpolitischen Ziele und die steuerlichen Wirkungen abgestimmt werden.

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Bibliographic Info

Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 80 (2011)
Issue (Month): 4 ()
Pages: 123-146

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Handle: RePEc:diw:diwvjh:80-4-7

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Keywords: Personal wealth taxation; capital levy; wealth distribution;

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