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Erbschaften und Schenkungen im Kanton Bern, Steuerjahre 2002 bis 2012

Author

Listed:
  • Ben Jann
  • Robert Fluder

Abstract

Anhand von Steuerdaten der Jahre 2002 bis 2012 des Kantons Bern werden einige Ergebnisse zur Verteilung von Erbschaften und Schenkungen präsentiert. Aufgezeigt wird, (1) wie sich Erbschaften und Schenkungen über die Zeit entwickelt haben, (2) wie Erbschaften und Schenkungen nach Höhe der erhaltenen Beträge verteilt sind, (3) wie hoch die statistische Wahrscheinlichkeit ist, Erbschaften und Schenkungen bestimmten Umfangs zu erhalten, (4) wie sich Erbschaften und Schenkungen über Alter der empfangenden Steuersubjekte verteilen und (5) welcher Zusammenhang zwischen den bisherigen ökonomischen Ressourcen (Einkommen, Vermögen) und dem Erhalt von Erbschaften und Schenkungen besteht. Zentrale Ergebnisse sind unter anderem, dass Erbschaften und Schenkungen extrem schief verteilt sind und folglich die Wahrscheinlichkeit, grössere Beträge zu erben oder geschenkt zu erhalten, nur gering ist. Nur ein kleiner Teil der Bevölkerung wird je in den Genuss von Erbschaften oder Schenkungen kommen, die nach Annahme der Erbschaftssteuerinitiative zu einer Besteuerung führen würden. Weiterhin sind Erbschaften und Schenkungen hinsichtlich der bisherigen ökonomischen Position der empfangenden Steuersubjekte extrem ungleich verteilt. Grössere Erbschaften und Schenkungen gehen in erster Linie an diejenigen, die bereits zuvor die höchsten Einkommen und grössten Vermögen aufweisen.

Suggested Citation

  • Ben Jann & Robert Fluder, 2015. "Erbschaften und Schenkungen im Kanton Bern, Steuerjahre 2002 bis 2012," University of Bern Social Sciences Working Papers 11, University of Bern, Department of Social Sciences.
    • Handle: RePEc:bss:wpaper:11
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    File URL: https://boris.unibe.ch/81522/1/Jann-Fluder-2015-Erben-BE-2002-2012.pdf
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    Citations

    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. Wer hat, der erbt?
      by Marius Brülhart in BATZ.ch on 2020-02-12 07:56:05

    Citations

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    Cited by:

    1. Marius Brülhart & Didier Dupertuis & Elodie Moreau, 2018. "Inheritance flows in Switzerland, 1911–2011," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-13, December.
    2. Ursina Kuhn, 2020. "Augmented wealth in Switzerland: the influence of pension wealth on wealth inequality," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 156(1), pages 1-16, December.
    3. David Gallusser & Matthias Krapf, 2022. "Joint Income-Wealth Inequality: Evidence from Lucerne Tax Data," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 163(1), pages 251-295, August.
    4. Isabel Z. Martínez, 2021. "Evidence from Unique Swiss Tax Data on the Composition and Joint Distribution of Income and Wealth," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 105-142, National Bureau of Economic Research, Inc.

    More about this item

    Keywords

    inheritance; donation inter vivos; wealth inequality; income inequality; tax data; Switzerland; inheritance tax;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D39 - Microeconomics - - Distribution - - - Other

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