IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Lastenausgleich aus heutiger Sicht: Renaissance der allgemeinen Vermögensbesteuerung?

  • Stefan Bach

Net wealth taxes aim at moving the tax burden towards higher personal wealth. Assets and liabilities have to be collected and valuated. In this field, new effective valuation procedures introduced for inheritance and gift taxes could be adopted, overseas tax evasion has to be impeded. Since personal wealth is strongly concentrated to the top percentiles of the population a net wealth tax could raise substantial revenue even if relatively high personal allowances are granted. With a personal allowance of Euro 1 million we estimate a tax base of Euro 1,880 billion. A tax rate of 0.5 percent could thus raise annual revenue of Euro 9.4 billion, or 0.37 percent of GDP. Capital income and wealth taxation should be coordinated with respect to the economic effects and the tax policy issues involved. Allgemeine Vermögensteuern sollen höhere persönliche Vermögen belasten. Dazu müssen die steuerpflichtigen Vermögenswerte erfasst und bewertet werden. Hier haben sich in den letzten Jahren neue Perspektiven für die Vermögensbesteuerung ergeben, da inzwischen praxisübliche Bewertungsverfahren für Immobilien und Betriebe zur Verfügung stehen und die Steuerflucht von Kapitalanlagen ins Ausland zurückgeht. Das Vermögen ist stark auf das obere ein Prozent der Bevölkerung konzentriert, so dass eine Vermögensteuer ein beträchtliches Aufkommen erzielen kann, selbst wenn hohe Freibeträge gelten. Für einen persönlichen Freibetrag von einer Millionen Euro ergibt sich eine potentielle Bemessungsgrundlage in Höhe von 1 880 Milliarden Euro. Bei einem Steuersatz von zum Beispiel 0,5 Prozent könnte somit ein jährliches Steueraufkommen von 9,4 Milliarden Euro oder 0,37 Prozent des BIP entstehen. Vermögens- und Einkommensbesteuerung sollten im Hinblick auf die steuerpolitischen Ziele und die steuerlichen Wirkungen abgestimmt werden.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 80 (2011)
Issue (Month): 4 ()
Pages: 123-146

in new window

Handle: RePEc:diw:diwvjh:80-4-7
Contact details of provider: Postal:
Mohrenstraße 58, D-10117 Berlin

Phone: xx49-30-89789-0
Fax: xx49-30-89789-200
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:diw:diwvjh:80-4-7. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bibliothek)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.