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Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer

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  • Jirmann Julia

Abstract

The current German inheritance and gift tax statistics for 2022 suggest rising tax revenues. However, the statistics are misleading, particularly for large estates, because a large proportion of the taxes assessed are subsequently remitted. This is due to extensive tax exemptions for corporate assets. On the one hand, the findings are important for the assessment of the latest inheritance tax reform, which may not meet the requirements of the Federal Constitutional Court. On the other hand, they show that wealth-related taxes are currently declining despite very high wealth inequality in Germany.

Suggested Citation

  • Jirmann Julia, 2024. "Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer," Wirtschaftsdienst, Sciendo, vol. 104(1), pages 42-46, January.
    • Handle: RePEc:vrs:wirtsc:v:104:y:2024:i:1:p:42-46:n:15
    DOI: 10.2478/wd-2024-0015
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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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