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Grunderwerbsteuer und Länderfinanzausgleich: Anreize für Steuererhöhungen beseitigen


  • Fichte, Damian


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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  • Fichte, Damian, 2013. "Grunderwerbsteuer und Länderfinanzausgleich: Anreize für Steuererhöhungen beseitigen," DSi kompakt 2, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
  • 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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