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Führt eine Senkung der Grunderwerbsteuer zu niedrigeren Wohnkosten?
[Will a Reduction in the Real Estate Transfer Tax Lead to Lower Housing Costs?]

Author

Listed:
  • Christian von Malottki

    (Institut Wohnen und Umwelt GmbH)

  • Holger Cischinsky

    (Institut Wohnen und Umwelt GmbH)

Abstract

Zusammenfassung Bis zum 31. August 2006 betrug die Grunderwerbsteuer bundesweit einheitlich 3,5 % des Kaufpreises von bebauten oder unbebauten Grundstücken. Mit der Föderalismusreform ging die Zuständigkeit auf die Länder über, die diese Steuer seither teils deutlich bis auf Sätze von 6,5 % erhöht haben. In der aktuellen Diskussion um gestiegene Preise auf dem Wohnungsmarkt wird die Grunderwerbsteuer deshalb als Kostentreiber kritisiert. Die Autoren stellen die Frage nach der „tatsächlichen“ Inzidenz der Grunderwerbsteuer bzw. allgemeiner von Transaktionskosten auf dem Grundstücksmarkt und differenziert dabei nach der Marktlage.

Suggested Citation

  • Christian von Malottki & Holger Cischinsky, 2018. "Führt eine Senkung der Grunderwerbsteuer zu niedrigeren Wohnkosten? [Will a Reduction in the Real Estate Transfer Tax Lead to Lower Housing Costs?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(4), pages 284-290, April.
    • Handle: RePEc:spr:wirtsc:v:98:y:2018:i:4:d:10.1007_s10273-018-2287-6
    DOI: 10.1007/s10273-018-2287-6
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    More about this item

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets

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