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Die Erbschaftssteuer im Modell der optimalen Besteuerung

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  • Johann K. Brunner

Abstract

Ausgehend vom bekannten Resultat von Atkinson und Stiglitz kommt man im Standardmodell der optimalen Besteuerung zum Schluss, dass eine Erbschaftssteuer ebenso wie andere indirekte Steuern keine Funktion hat, wenn eine optimale nichtlineare Einkommensteuer eingehoben wird. Beruecksichtigt man zusaezlich, dass Vererben (Schenken) einen positiven externen Effekt fuer die Empfaeger mit sich bringt, erweist sich eine Subvention statt einer Steuer als optimal. Im Standardmodell wird jedoch die durch den Vererbungsprozess entstehende Ungleichheit der Anfangsausstattungen vernachl‰ssigt. Bezieht man diese mit ein, so hat eine (marginale) Umschichtung von der Einkommensteuer zur Erbschaftssteuer oder zu einer allgemeinen Ausgabensteuer einen positiven Effekt auf die soziale Wohlfahrt.

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Bibliographic Info

Paper provided by The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria in its series NRN working papers with number 2010-18.

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Length: 27 pages
Date of creation: Dec 2010
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Handle: RePEc:jku:nrnwps:2010_18

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