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Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer

Author

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  • Buettner Thiess

    () (Universität Erlangen-Nürnberg, Lange Gasse 20, 90403 NürnbergUniversität Erlangen-NürnbergLange Gasse 2090403 NürnbergGermany)

  • Krause Manuela

    () (ifo Institut München, Poschingerstr. 5, 81679 Münchenifo Institut MünchenPoschingerstr. 581679 MünchenGermany)

Abstract

Die Autoren nehmen die Entwicklung der Steuersätze seit 2006 zum Anlass, die Berücksichtigung der Einnahmen aus der Grunderwerbsteuer im Finanzausgleich zu untersuchen. Im Rahmen einer Simulationsanalyse wird die Entwicklung von 2006 bis 2016 nachvollzogen. Die Ergebnisse zeigen, dass für viele Länder ein starker fiskalischer Anreiz besteht, den Steuersatz zu erhöhen, weil sie dadurch nicht nur höhere Steuereinnahmen sondern auch höhere Zuweisungen erhalten. Bei Ländern, die dennoch auf eine Erhöhung des Grunderwerbsteuersatzes verzichtet haben, zeigt sich verschiedentlich eine paradoxe Situation in dem Sinne, dass mit jedem zusätzlichen Euro an Grunderwerbsteuer ein Rückgang an Transfers einsetzt, der größer ist als der Zuwachs an Steuereinnahmen.

Suggested Citation

  • Buettner Thiess & Krause Manuela, 2018. "Föderalismus im Wunderland: Zur Steuerautonomie bei der Grunderwerbsteuer," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(1), pages 32-41, March.
  • Handle: RePEc:bpj:pewipo:v:19:y:2018:i:1:p:32-41:n:1
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    Cited by:

    1. Manuela Krause & Niklas Potrafke, 2017. "The Real Estate Transfer Tax and Government Ideology: Evidence from the German States," CESifo Working Paper Series 6491, CESifo Group Munich.
    2. Thiess Büttner, 2017. "Die volkswirtschaftlichen Zusatzkosten der Grunderwerbsteuer," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(01), pages 25-28, February.

    More about this item

    Keywords

    H70; H20; Grunderwerbsteuer; Real estate transfer tax; Finanzausgleich; Verbleibsquote;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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