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

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  • Stefan Bach

Abstract

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.

Suggested Citation

  • Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwwpp:dp1619
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    More about this item

    Keywords

    Wealth taxation; wealth distribution; capital income taxation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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