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Neuregelung der Wohneigentumsförderung

Author

Listed:
  • Stefan Bach
  • Bernd Bartholmai

Abstract

Der Gesetzentwurf zur Neuregelung der steuerlichen Wohneigentumsfoerderung ist zwischen den politischen Parteien weitgehend konsensfaehig: Das Steuerrecht wird vereinfacht, die Foerderung durch die Umstellung auf eine progressionsunabhaengige Bauzulage gerechter, Familien werden durch Anhebung des Baukindergeldes staerker beguenstigt. Systematisch nicht begruendbar ist allerdings die Beibehaltung des sogenannten Vorkostenabzugs sowie das Kumulationsverbot fuer Ehepaare; diese Regelung erscheint auch rechtlich bedenklich. Wuenschenswert waere darueber hinaus eine bessere Abstimmung mit der direkten Eigentumsfoerderung im Rahmen des sozialen Wohnungsbaus.

Suggested Citation

  • Stefan Bach & Bernd Bartholmai, 1995. "Neuregelung der Wohneigentumsförderung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 62(39), pages 671-681.
    • Handle: RePEc:diw:diwwob:62-390-1
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    Cited by:

    1. Bernd Bartholmai & Rainer Hopf & Bernhard Seidel & Frank Stille & Dieter Teichmann & Henning Klodt, 1999. "Kriterien und Vorschläge für einen Subventionsabbau: Kurzexpertise zur Strukturberichterstattung an den Bundesminister für Wirtschaft," Discussion Papers of DIW Berlin 181, DIW Berlin, German Institute for Economic Research.

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