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Wie viel Erbschaftssteuern?

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  • Beckert, Jens

Abstract

Seit 1906 besteht in Deutschland eine Erbschaftssteuer auf föderaler Ebene. Der mit ihr erzielte Anteil am Gesamtsteuereinkommen ist historisch immer niedrig gewesen und liegt zurzeit bei unter einem Prozent. Im internationalen Vergleich besteuern Länder wie Frankreich, die USA und England Erbschaften höher. Mit dem Urteil des Bundesverfassungsgerichts vom Januar 2007 ist der Gesetzgeber zu einer Neuregelung der Erbschaftsbesteuerung gezwungen. Die möglichen Veränderungen werden derzeit politisch kontrovers diskutiert. Diese Diskussion nehme ich zum Anlass einer Auseinandersetzung mit grundlegenden Argumenten für und wider die Besteuerung von Erbschaften. Der vorgebrachte Vorschlag besteht darin, Erbschaften als weitere Einkommensart bei der Einkommenssteuer zu erfassen. Vor dem Hintergrund dieses Vorschlags diskutiere ich die Folgen der Erbschaftsbesteuerung für die wirtschaftliche Leistungsfähigkeit, die familiäre Solidarität und das politische Gemeinwesen sowie das Verhältnis der Erbschaftssteuer zu relevanten Wertprinzipien der individuellen Freiheit, sozialen Gerechtigkeit und Chancengleichheit.

Suggested Citation

  • Beckert, Jens, 2007. "Wie viel Erbschaftssteuern?," MPIfG Working Paper 07/4, Max Planck Institute for the Study of Societies.
    • Handle: RePEc:zbw:mpifgw:074
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    1. Brunner Johann K., 2014. "Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
    2. Josef Melchior & Martin Schürz, 2015. "Gerechtigkeitsurteile und Vermögensverteilung in Österreich - Wahrnehmung der Realität und Realität der Wahrnehmung von Ungleichheit," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 41(2), pages 199-233.

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