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Inheritance Tax in Germany – Need for Reform and Compromises

Author

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

Abstract

In the October Economist Panel jointly conducted by Ifo and the Frankfurter Allgemeine Zeitung economics professors at German universities were surveyed on inheritance tax and the latest reforms in Germany. Although the reform compromise approved by the federal government and the Länder still features staggered tax rates with greater exemptions for business assets, the majority of German economists favour a lower, but uniform inheritance tax without exceptions.

Suggested Citation

  • Florian Dorn & Björn Kauder & Manuela Krause & Niklas Potrafke, 2017. "Inheritance Tax in Germany – Need for Reform and Compromises," 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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    References listed on IDEAS

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    7. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77.
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    Cited by:

    1. 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.
    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.
    3. 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.

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