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Grunderwerbsteuer und Länderfinanzausgleich: Anreize für Steuererhöhungen beseitigen

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  • Fichte, Damian
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    Die Belastung mit der Grunderwerbsteuer ist in den letzten Jahren stetig gestiegen. Für das kommende Jahr sind in einigen Ländern bereits weitere Erhöhungen der Grunderwerbsteuersätze geplant. Ein Grund für diese Entwicklung liegt in einer Regelung im Länderfinanzausgleich, wodurch ein Fehlanreiz zu Steuererhöhungen gesetzt wird. Das DSi-kompakt Nr. 2 erläutert, warum es einer Änderung dieser Regelung bedarf.

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    Paper provided by DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin in its series DSi kompakt with number 2.

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    Date of creation: 2013
    Handle: RePEc:zbw:dsikom:2
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    1. Michael Broer, 2008. "Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs: eine empirische Analyse des deutschen Finanzausgleichs," Discussion Papers of DIW Berlin 769, DIW Berlin, German Institute for Economic Research.
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