IDEAS home Printed from https://ideas.repec.org/p/diw/diwwpp/dp1619.html
   My bibliography  Save this paper

Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?

Author

Listed:
  • Stefan Bach

Abstract

Wenn hohe Vermögen stärker besteuert werden sollen, spricht vieles für eine effektivere Erbschaftsteuer. Dazu sollten die weitgehenden Steuerbefreiungen für Unternehmensübertragungen und weitere Steuervergünstigungen beseitigt werden. Dadurch ließe sich auch bei moderaten Steuersätzen für Unternehmensübertragungen das Steueraufkommen längerfristig mehr als verdoppeln. Ferner könnten die Vermögensteuer wieder erhoben oder die Unternehmens- und Kapitaleinkommensteuern für wohlhabende Haushalte erhöht werden. Das wäre aber aufwändiger zu erheben und dürfte stärkere Ausweichreaktionen der Steuerpflichtigen bei Investitionen und Anlageentscheidungen auslösen.

Suggested Citation

  • Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwwpp:dp1619
    as

    Download full text from publisher

    File URL: https://www.diw.de/documents/publikationen/73/diw_01.c.546926.de/dp1619.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    2. Roine, Jesper & Waldenström, Daniel, 2014. "Long-Run Trends in the Distribution of Income and Wealth," Working Paper Series 1021, Research Institute of Industrial Economics.
    3. repec:ilo:ilowps:470934 is not listed on IDEAS
    4. Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," NBER Working Papers 22376, National Bureau of Economic Research, Inc.
    5. N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
    6. Facundo Alvaredo & Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1% in International and Historical Perspective," Post-Print halshs-00847231, HAL.
    7. (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747, Decembrie.
    8. Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," Journal of Economic Literature, American Economic Association, vol. 49(1), pages 3-71, March.
    9. Bach Stefan & Corneo Giacomo & Steiner Viktor, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, De Gruyter, vol. 14(2), pages 115-137, May.
    10. Stefan Bach & Thomas Mertz, 2016. "Vor der Erbschaftsteuerreform: Nutzung der Firmenprivilegien hat Minderjährige zu Multimillionären gemacht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(36), pages 812-820.
    11. Christoph Spengel & Lisa Evers & Maria Theresia Evers, 2013. "Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 129-146.
    12. Jan Goebel & Markus M. Grabka & Carsten Schröder, 2015. "Einkommensungleichheit in Deutschland bleibt weiterhin hoch: junge Alleinlebende und Berufseinsteiger sind zunehmend von Armut bedroht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 82(25), pages 571-586.
    13. Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
    14. N. Gregory Mankiw, 2013. "Defending the One Percent," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 21-34, Summer.
    15. Charlotte Bartels & Carsten Schröder, 2016. "Zur Entwicklung von Top-Einkommen in Deutschland seit 2001," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(1), pages 3-9.
    16. Anna Iara, 2015. "Wealth distribution and taxation in EU Members," Taxation Papers 60, Directorate General Taxation and Customs Union, European Commission.
    17. Michael Förster & Ana Llena-Nozal & Vahé Nafilyan, 2014. "Trends in Top Incomes and their Taxation in OECD Countries," OECD Social, Employment and Migration Working Papers 159, OECD Publishing.
    18. Mr. Jonathan David Ostry & Mr. Andrew Berg & Mr. Charalambos G Tsangarides, 2014. "Redistribution, Inequality, and Growth," IMF Staff Discussion Notes 2014/002, International Monetary Fund.
    19. Facundo Alvaredo & Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1 Percent in International and Historical Perspective," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 3-20, Summer.
    20. Stefan Bach, 2015. "Erbschaftsteuer: die schlummernde Reichensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(7), pages 504-506, July.
    21. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    22. van Treeck, Till. & Sturn, Simon., 2012. "Income inequality as a cause of the Great Recession? : A survey of current debates," ILO Working Papers 994709343402676, International Labour Organization.
    23. Stefan Bach & Andreas Thiemann & Aline Zucco, 2015. "The Top Tail of the Wealth Distribution in Germany, France, Spain, and Greece," Discussion Papers of DIW Berlin 1502, DIW Berlin, German Institute for Economic Research.
    24. Brunner Johann K., 2014. "Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
    25. 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.
    26. Stefan Bach & Andreas Thiemann, 2016. "Hohe Erbschaftswelle, niedriges Erbschaftsteueraufkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(3), pages 63-71.
    27. Atkinson, Anthony B., 2015. "Inequality: what can be done?," LSE Research Online Documents on Economics 101810, London School of Economics and Political Science, LSE Library.
    28. Miriam Ströing & Markus M. Grabka & Wolfgang Lauterbach, 2016. "Hochvermögende in Deutschland unterscheiden sich nicht nur anhand ihres Vermögens von anderen Bevölkerungsgruppen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(42), pages 999-1006.
    29. Christian Westermeier & Markus M. Grabka, 2015. "Große statistische Unsicherheit beim Anteil der Top-Vermögenden in Deutschland," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 82(7), pages 123-133.
    30. Jonathan David Ostry & Andrew Berg & Charalambos G Tsangarides, 2014. "Redistribution, Inequality, and Growth," IMF Staff Discussion Notes 14/02, International Monetary Fund.
    31. Wolfram F. RICHTER & Wolfgang WIEGARD, 1991. "On the Diferrence between Income and Consumption Taxes when the Return to Savings is uncertain," Discussion Papers (REL - Recherches Economiques de Louvain) 1991044, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    32. Broekelschen, Wiebke & Maiterth, Ralf, 2009. "Gleichmäßige Bewertung von Mietwohngrundstücken durch das neue steuerliche Ertragswertverfahren? Eine empirische Analyse," arqus Discussion Papers in Quantitative Tax Research 85, arqus - Arbeitskreis Quantitative Steuerlehre.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Stefan Jestl, 2021. "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 363-385.
    2. Chirvi, Malte & Schneider, Cornelius, 2019. "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 242, arqus - Arbeitskreis Quantitative Steuerlehre.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
    2. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516.
    3. Alexander Krenek & Margit Schratzenstaller, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    4. Yuri Biondi & Simone Righi, 2019. "Inequality, mobility and the financial accumulation process: a computational economic analysis," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 14(1), pages 93-119, March.
    5. Pasquale Tridico, 2015. "The Rise Of Income Inequality In Oecd Countries," Departmental Working Papers of Economics - University 'Roma Tre' 0201, Department of Economics - University Roma Tre.
    6. Richard V. Burkhauser & Nicolas Hérault & Stephen P. Jenkins & Roger Wilkins, 2016. "What has Been Happening to UK Income Inequality Since the Mid-1990s? Answers from Reconciled and Combined Household Survey and Tax Return Data," NBER Working Papers 21991, National Bureau of Economic Research, Inc.
    7. Stefan Thewissen & Lane Kenworthy & Brian Nolan & Max Roser & Tim Smeeding, 2018. "Rising Income Inequality and Living Standards in OECD Countries: How Does the Middle Fare?," Journal of Income Distribution, Ad libros publications inc., vol. 26(2), pages 1-23, July.
    8. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    9. Paola Profeta & Simona Scabrosetti & Stanley Winer, 2014. "Wealth transfer taxation: an empirical investigation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 720-767, August.
    10. Dominik Bernhofer & Michael Ertl & Katharina Bohnenberger & Franziska Disslbacher & Julia Hofmann & Petra Innreiter & Markus Marterbauer & Patrick Mokre & Matthias Schnetzer, 2022. "Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(2), pages 207-230.
    11. Brüggemann, Bettina & Yoo, Jinhyuk, 2015. "Aggregate and distributional effects of increasing taxes on top income earners," SAFE Working Paper Series 113, Leibniz Institute for Financial Research SAFE.
    12. Waldenstrom, Daniel & Bastani, Spencer, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers 12880, C.E.P.R. Discussion Papers.
    13. Sam Ransbotham & Robert G. Fichman & Ram Gopal & Alok Gupta, 2016. "Special Section Introduction—Ubiquitous IT and Digital Vulnerabilities," Information Systems Research, INFORMS, vol. 27(4), pages 834-847, December.
    14. Elin Halvorsen & Thor O. Thoresen, 2021. "Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 184-215, January.
    15. 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.
    16. Florence Jaumotte & Carolina Osorio Buitron, 2020. "Inequality: traditional drivers and the role of union power," Oxford Economic Papers, Oxford University Press, vol. 72(1), pages 25-58.
    17. repec:iae:iaewps:wp2016n5 is not listed on IDEAS
    18. Bjorn Bartling & Alexander Cappelen & Mathias Ekström & Erik Ø. Sørensen & Bertil Tungodden, 2018. "Fairness in Winner-Take-All Markets," Working Papers 2018-031, Human Capital and Economic Opportunity Working Group.
    19. Patrizio Pagano & Massimo Sbracia, 2014. "The secular stagnation hypothesis: a review of the debate and some insights," Questioni di Economia e Finanza (Occasional Papers) 231, Bank of Italy, Economic Research and International Relations Area.
    20. 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.
    21. Sudip Ranjan Basu, 2017. "Do data show divergence? Revisiting global income inequality trends," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 24(1), pages 23-53, June.

    More about this item

    Keywords

    Wealth taxation; wealth distribution; capital income taxation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:diw:diwwpp:dp1619. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.