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Erbschaftsteuer: Flat-Tax-Modell schlecht für kleine Unternehmen

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  • Beznoska, Martin
  • Hentze, Tobias

Abstract

Ein Flat-Tax-Modell mit einer breiten Bemessungsgrundlage und einem einheitlichen Steuersatz würde die Erbschaftssteuer vereinfachen. Im Vergleich zum jetzigen Recht müssten dann Erben von kleinen und mittleren Unternehmen höhere Steuern zahlen, während große Erb- und Schenkungsfälle in der Regel bessergestellt würden.

Suggested Citation

  • Beznoska, Martin & Hentze, Tobias, 2017. "Erbschaftsteuer: Flat-Tax-Modell schlecht für kleine Unternehmen," IW-Kurzberichte 32.2017, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    • Handle: RePEc:zbw:iwkkur:322017
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    File URL: https://www.econstor.eu/bitstream/10419/157622/1/IW-Kurzbericht_2017-32.pdf
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    Cited by:

    1. Martin Beznoska & Tobias Hentze & Maximilian Stockhausen, 2020. "The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution," Public Sector Economics, Institute of Public Finance, vol. 44(3), pages 385-417.

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