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Erbschaftsteuerreform: gleichmäßige Vermögenserfassung und niedrigere Steuersätze statt selektiver Besteuerung


  • Stefan Bach
  • Henriette Houben
  • Ralf Maiterth
  • Jürgen Schupp


Die Erbschaft- und Schenkungsteuer muss grundlegend reformiert werden. Grund- und Betriebsvermögen sollen nach dem Ertragswertverfahren bewertet werden. Das bedeutet eine deutliche Annäherung an die Verkehrswerte, macht jedoch das Besteuerungsverfahren aufwändiger und streitanfälliger. Ein moderater Freibetrag für Betriebsvermögen sowie Stundungsregelungen für die Steuerbelastung reichen aus, um Probleme bei der Unternehmensnachfolge zu mildern. Mögliche Mehreinnahmen aus der Höherbewertung des Grund- und Betriebsvermögens von schätzungsweise einem Drittel des bisherigen Aufkommens sollten primär für die Senkung der Steuersätze verwendet werden, sofern die Reform aufkommensneutral sein soll. Da es bisher keine empirische Evidenz für besondere wirtschaftliche Nachteile der Erbschaftsbesteuerung gibt, ist eine deutliche Steuerentlastung oder sogar Abschaffung der Erbschaftsteuer nicht sinnvoll.

Suggested Citation

  • Stefan Bach & Henriette Houben & Ralf Maiterth & Jürgen Schupp, 2007. "Erbschaftsteuerreform: gleichmäßige Vermögenserfassung und niedrigere Steuersätze statt selektiver Besteuerung," SOEPpapers on Multidisciplinary Panel Data Research 52, DIW Berlin, The German Socio-Economic Panel (SOEP).
  • Handle: RePEc:diw:diwsop:diw_sp52

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    References listed on IDEAS

    1. Corneo, Giacomo, 2006. "Media capture in a democracy: The role of wealth concentration," Journal of Public Economics, Elsevier, vol. 90(1-2), pages 37-58, January.
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    Cited by:

    1. Beckert, Jens, 2007. "Wie viel Erbschaftssteuern?," MPIfG Working Paper 07/4, Max Planck Institute for the Study of Societies.
    2. Christoph Schinke, 2012. "Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach," SOEPpapers on Multidisciplinary Panel Data Research 462, DIW Berlin, The German Socio-Economic Panel (SOEP).

    More about this item


    Erbschaftsteuerreform; steuerliche Vermögensbewertung; intergenerative Transfers;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

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