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Zurück zum Zehnten: Modelle für die nächste Erbschaftsteuerreform

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  • Houben, Henriette
  • Maiterth, Ralf
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    Abstract

    The recent German estate tax reform is criticized with regard to its unconstitutionality and for economical reasons. In particular it is in question whether the extensive tax exemption for firms can be justified by welfare arguments. From an economic point of view it is preferable to establish an estate tax with a broad tax base and low tax rates. The empirical results of our analyses gained by the microsimulation model ERBSIHM show that extremely low tax rates could be obtained. The current progressive tax rate could be halved. Alternative a rather low proportional tax rate of about 10% could be achieved. Such moderate tax rates would certainly increase the acceptance of the estate tax. In addition, such an estate tax reform would meet demands for equability of taxation as well as for low compliance costs and neutral taxation. -- An der Verfassungsmäßigkeit der neuen Erbschaft- und Schenkungsteuer bestehen ebenso erhebliche Zweifel wie an deren ökonomischer Vernunft. Insbesondere ist fraglich, ob die ins Feld geführten Gemeinwohlgründe tatsächlich die weitgehende bzw. vollständige Steuerfreistellung von Unternehmensvermögen rechtfertigen. Aus ökonomischer Sicht ist eine Erbschaftsteuer mit niedrigen Steuersätzen und einer breiten Bemessungsgrundlage ohne sachliche Steuerbefreiungen vorzuziehen. Die mit Hilfe des Mirkosimulationsmodells ERBSIHM vorgenommene empirische Untersuchung hat gezeigt, dass sowohl im Rahmen eines progressiven Tarifs als auch bei einem Proportionaltarif äußerst moderate Steuersätze implementiert werden könnten. Bei Beibehaltung der progressiven Tarifstruktur ließen sich die Steuersätze halbieren. Alternativ wäre ein einheitlicher Proportionalsteuersatz von nicht einmal 10% möglich. Derart niedrige Steuersätze wären sicherlich förderlich für die Akzeptanz der Erbschaftsteuer. Zudem sprechen Gleichmäßigkeitsüberlegungen, geringere Kosten der Besteuerung und das Postulat der Neutralität der Besteuerung für eine solche Reform.

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    Bibliographic Info

    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 69.

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    Date of creation: 2009
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    Handle: RePEc:zbw:arqudp:69

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    1. Morten Bennedsen & Kasper M. Nielsen & Francisco Pérez-González & Daniel Wolfenzon, 2006. "Inside the Family Firm: The Role of Families in Succession Decisions and Performance," NBER Working Papers 12356, National Bureau of Economic Research, Inc.
    2. Nick Bloom & John Van Reenen, 2006. "Measuring and explaining management practices across firms and countries," LSE Research Online Documents on Economics 733, London School of Economics and Political Science, LSE Library.
    3. Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, 02.
    4. Holger Strulik & Volker Grossmann, 2008. "Should Continued Family Firms Face Lower Taxes than other Estates?," CESifo Working Paper Series 2235, CESifo Group Munich.
    5. Morck, Randall & Shleifer, Andrei & Vishny, Robert W., 1988. "Management ownership and market valuation : An empirical analysis," Journal of Financial Economics, Elsevier, vol. 20(1-2), pages 293-315, January.
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