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Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?

Listed author(s):
  • Stefan Bach

Wenn hohe Vermögen stärker besteuert werden sollen, spricht vieles für eine effektivere Erbschaftsteuer. Dazu sollten die weitgehenden Steuerbefreiungen für Unternehmensübertragungen und weitere Steuervergünstigungen beseitigt werden. Dadurch ließe sich auch bei moderaten Steuersätzen für Unternehmensübertragungen das Steueraufkommen längerfristig mehr als verdoppeln. Ferner könnten die Vermögensteuer wieder erhoben oder die Unternehmens- und Kapitaleinkommensteuern für wohlhabende Haushalte erhöht werden. Das wäre aber aufwändiger zu erheben und dürfte stärkere Ausweichreaktionen der Steuerpflichtigen bei Investitionen und Anlageentscheidungen auslösen.

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File URL: http://www.diw.de/documents/publikationen/73/diw_01.c.546926.de/dp1619.pdf
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Paper provided by DIW Berlin, German Institute for Economic Research in its series Discussion Papers of DIW Berlin with number 1619.

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Length: 29 p.
Date of creation: 2016
Handle: RePEc:diw:diwwpp:dp1619
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  7. Roine, Jesper & Waldenström, Daniel, 2014. "Long run trends in the distribution of income and wealth," Working Paper Series, Center for Fiscal Studies 2014:5, Uppsala University, Department of Economics.
  8. Charlotte Bartels & Carsten Schröder, 2016. "Zur Entwicklung von Top-Einkommen in Deutschland seit 2001," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(1), pages 3-9.
  9. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
  10. van Treeck, Till. & Sturn, Simon., 2012. "Income inequality as a cause of the Great Recession? : A survey of current debates," ILO Working Papers 994709343402676, International Labour Organization.
  11. Stefan Bach & Andreas Thiemann & Aline Zucco, 2015. "The Top Tail of the Wealth Distribution in Germany, France, Spain, and Greece," Discussion Papers of DIW Berlin 1502, DIW Berlin, German Institute for Economic Research.
  12. Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2016. "Taxing Wealth: Evidence from Switzerland," CEPR Discussion Papers 11342, C.E.P.R. Discussion Papers.
  13. Grossmann, Volker & Strulik, Holger, 2010. "Should continued family firms face lower taxes than other estates?," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 87-101, February.
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  15. Miriam Ströing & Markus M. Grabka & Wolfgang Lauterbach, 2016. "Hochvermögende in Deutschland unterscheiden sich nicht nur anhand ihres Vermögens von anderen Bevölkerungsgruppen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(42), pages 999-1006.
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