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Stellungnahme zu den Plänen einer Erbschaftsteuerreform


  • Weichenrieder, Alfons J.


Die deutsche Steuerpolitik kombiniert hohe Steuersätze mit zahlreichen Ausnahmen. Das reißt Gerechtigkeitslücken, lenkt Investitionen in die falschen Zwecke und verkompliziert das Steuersystem mitunter bis zur Unkenntlichkeit. Bei der Erbschaftsteuer ist dies besonders augenfällig. Der Versuch mit minimalinvasiven Korrekturen Konsistenz in die Erbschaft- und Schenkungsteuer zu bringen ist fast zwangsläufig zum Scheitern verurteilt. Vieles spricht stattdessen für deutlich abgesenkte Steuersätze und eine gleichzeitige Abschaffung der Vergünstigungen für Betriebsvermögen.

Suggested Citation

  • Weichenrieder, Alfons J., 2015. "Stellungnahme zu den Plänen einer Erbschaftsteuerreform," SAFE Policy Letters 39, Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe.
  • Handle: RePEc:zbw:safepl:39

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    References listed on IDEAS

    1. Ignatowski, Magdalena & Korte, Josef, 2014. "Wishful thinking or effective threat? Tightening bank resolution regimes and bank risk-taking," Journal of Financial Stability, Elsevier, pages 264-281.
    2. DeYoung, Robert & Kowalik, Michal & Reidhill, Jack, 2013. "A theory of failed bank resolution: Technological change and political economics," Journal of Financial Stability, Elsevier, pages 612-627.
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    Steuerpolitik; Erbschaftsteuer; Schenkungsteuer;

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