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Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss

Author

Listed:
  • Florian Dorn
  • Björn Kauder
  • Manuela Krause
  • Niklas Potrafke

Abstract

In der Oktober-Umfrage des Ökonomenpanels von ifo und FAZ wurden Professoren für Volkswirtschaftslehre an deutschen Universitäten zur Erbschaftsteuer und ihrer jüngsten Reform in Deutschland befragt. Während der verabschiedete Reformkompromiss von Bund und Ländern weiterhin gestaffelte Steuersätze mit verschärften Verschonungsregeln für Betriebsvermögen vorsieht, sprechen sich die deutschen Volkswirte mehrheitlich für eine niedrigere, dafür einheitliche Erbschaftsteuer ohne Ausnahmeregelungen aus.

Suggested Citation

  • Florian Dorn & Björn Kauder & Manuela Krause & Niklas Potrafke, 2017. "Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(01), pages 33-40, January.
  • Handle: RePEc:ces:ifosdt:v:70:y:2017:i:01:p:33-40
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    File URL: https://www.ifo.de/DocDL/sd-2017-01-dorn-etal-oekonomenpanel-erbschaftsteuer-2017-01-12.pdf
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    References listed on IDEAS

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    7. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Die Beseitigung des Mittelstandsbauchs – Varianten und Kosten," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77.
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    Cited by:

    1. 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.
    2. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.

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