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Erbschaftsteuerreform: gleichmäßige Vermögenserfassung und niedrigere Steuersätze statt selektiver Besteuerung

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Author Info

  • Stefan Bach
  • Henriette Houben
  • Ralf Maiterth
  • Jürgen Schupp

Abstract

Die Erbschaft- und Schenkungsteuer muss grundlegend reformiert werden. Grund- und Betriebsvermögen sollen nach dem Ertragswertverfahren bewertet werden. Das bedeutet eine deutliche Annäherung an die Verkehrswerte, macht jedoch das Besteuerungsverfahren aufwändiger und streitanfälliger. Ein moderater Freibetrag für Betriebsvermögen sowie Stundungsregelungen für die Steuerbelastung reichen aus, um Probleme bei der Unternehmensnachfolge zu mildern. Mögliche Mehreinnahmen aus der Höherbewertung des Grund- und Betriebsvermögens von schätzungsweise einem Drittel des bisherigen Aufkommens sollten primär für die Senkung der Steuersätze verwendet werden, sofern die Reform aufkommensneutral sein soll. Da es bisher keine empirische Evidenz für besondere wirtschaftliche Nachteile der Erbschaftsbesteuerung gibt, ist eine deutliche Steuerentlastung oder sogar Abschaffung der Erbschaftsteuer nicht sinnvoll.

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Bibliographic Info

Paper provided by DIW Berlin, The German Socio-Economic Panel (SOEP) in its series SOEPpapers on Multidisciplinary Panel Data Research with number 52.

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Length: 13 p.
Date of creation: 2007
Date of revision:
Handle: RePEc:diw:diwsop:diw_sp52

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Related research

Keywords: Erbschaftsteuerreform; steuerliche Vermögensbewertung; intergenerative Transfers;

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Cited by:
  1. Christoph Schinke, 2012. "Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach," SOEPpapers on Multidisciplinary Panel Data Research 462, DIW Berlin, The German Socio-Economic Panel (SOEP).
  2. Beckert, Jens, 2007. "Wie viel Erbschaftssteuern?," MPIfG Working Paper, Max Planck Institute for the Study of Societies 07/4, Max Planck Institute for the Study of Societies.

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