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Acht Jahre nach der Reform der Grunderwerbsteuer: Bundesländer nutzen ihre Spielräume für Steuererhöhungen

Author

Listed:
  • Sergej Bechtoldt
  • Ronny Freier
  • Johannes Geyer
  • Frank Kühn

Abstract

The financial relationship between central government and the federal states is about to undergo major reforms. In addition to reorganizing financial equalization, policy-makers are now discussing providing financial aid for structurally weak regions once the Solidarity Pact expires, bolstering the general financial strength of states and establishing an effective debt ceiling. Against this backdrop, the present report examines reform of real estate transfer tax, which is considered to be one of the most important results of the fiscal federalism reform in 2006. Since then, states have been able to determine their own tax rates. The report also analyzes the pros and cons of the real estate transfer tax in detail. The states’ newly acquired fiscal autonomy has triggered considerable dynamism. With the exception of Bavaria and Saxony, all the federal states have seized the opportunity to raise the real estate transfer tax over the past eight years. Today, it is by far the most important independent tax revenue for each state and is the only tax that allows them to set their own rate. However, tax revenue measured against total income, i.e., including community taxes, federal grants, and financial equalization, is relatively low. An international comparison shows that Germany is at the upper end of the scale when it comes to tax rates on real estate transfer. Die Finanzbeziehungen zwischen Bund und Ländern stehen vor einer umfassenden Reform. Neben einer Neuordnung des Länderfinanzausgleichs diskutiert die Politik derzeit Finanzhilfen für strukturschwache Regionen nach dem Auslaufen des Solidarpakts sowie die Stärkung der allgemeinen Finanzkraft der Länder hin zu einer wirksamen Schuldenbremse. Vor diesem Hintergrund untersucht dieser Bericht die Reform der Grunderwerbsteuer, die als eines der wichtigsten Ergebnisse der Fiskalföderalismusreform von 2006 gilt. Seitdem können die Länder die Höhe des Steuersatzes selbst bestimmen. Darüber hinaus werden die Vor- und Nachteile der Grunderwerbsteuer ausführlich analysiert. Die hinzugewonnene Steuerautonomie für die Länder hat eine beträchtliche Dynamik ausgelöst. Außer Bayern und Sachsen haben alle Bundesländer in den letzten acht Jahren die Möglichkeit genutzt, die Grunderwerbsteuer zu erhöhen. Sie ist heute die mit Abstand wichtigste unabhängige Steuereinnahme der Länder, und die einzige Steuer, bei der die Länder den Steuersatz selbst festlegen können. Allerdings ist das Steueraufkommen gemessen an den Gesamteinnahmen, also inklusive Gemeinschaftssteuern, Bundeszuschüssen und Länderfinanzausgleich, relativ gering. Ein internationaler Vergleich zeigt, dass Deutschland bei den Steuersätzen auf Grunderwerb am oberen Ende der Skala liegt.

Suggested Citation

  • Sergej Bechtoldt & Ronny Freier & Johannes Geyer & Frank Kühn, 2014. "Acht Jahre nach der Reform der Grunderwerbsteuer: Bundesländer nutzen ihre Spielräume für Steuererhöhungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 81(50), pages 1283-1290.
  • Handle: RePEc:diw:diwwob:81-50-1
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    Cited by:

    1. repec:bpj:pewipo:v:18:y:2017:i:2:p:145-158:n:1 is not listed on IDEAS
    2. 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.
    3. Boysen-Hogrefe, Jens, 2017. "Steigende Grunderwerbsteuersätze, Verhaltensreaktionen und der Länderfinanzausgleich," Kiel Working Papers 2069, Kiel Institute for the World Economy (IfW).
    4. repec:ces:ifosdt:v:70:y:2017:i:21:p:03-24 is not listed on IDEAS

    More about this item

    Keywords

    Real estate transfer tax; public finance; fiscal federalism;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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