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Das Erbvolumen in Deutschland dürfte um gut ein Viertel größer sein als bisher angenommen

Author

Listed:
  • Anita Tiefensee
  • Markus M. Grabka

Abstract

Über die exakte gesamte Höhe des Erbvolumens in Deutschland liegen derzeit nur Schätzungen vor. Sie basieren auf dem Vermögensbestand zu einem gegebenen Zeitpunkt. In der vorliegenden Studie werden zusätzlich regelmäßiges Sparen und potenzielle Wertsteigerungen von künftigen ErblasserInnen berücksichtigt. Die Ergebnisse deuten darauf hin, dass dadurch das Erbvolumen in den kommenden 15 Jahren etwa 28 Prozent größer ausfallen dürfte, als in bisherigen Studien ausgewiesen.

Suggested Citation

  • Anita Tiefensee & Markus M. Grabka, 2017. "Das Erbvolumen in Deutschland dürfte um gut ein Viertel größer sein als bisher angenommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(27), pages 565-571.
    • Handle: RePEc:diw:diwwob:84-27-3
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    Citations

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    Cited by:

    1. Martin Beznoska & Tobias Hentze & Maximilian Stockhausen, 2020. "The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution," Public Sector Economics, Institute of Public Finance, vol. 44(3), pages 385-417.
    2. 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.
    3. Schön, Matthias, 2020. "Long-term outlook for the German statutory pension system," Discussion Papers 22/2020, Deutsche Bundesbank.
    4. Alexander Krenek & Margit Schratzenstaller & Klaus Grünberger & Andreas Thiemann, 2022. "INTAXMOD – Inheritance and Gift Taxation in the Context of Ageing," WIFO Working Papers 645, WIFO.

    More about this item

    Keywords

    inheritances; wealth; projection; SOEP;
    All these keywords.

    JEL classification:

    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D14 - Microeconomics - - Household Behavior - - - Household Saving; Personal Finance

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