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Stellungnahme zu den Plänen einer Erbschaftsteuerreform

Listed author(s):
  • 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.

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Paper provided by Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe in its series SAFE Policy Letters with number 39.

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Date of creation: 2015
Handle: RePEc:zbw:safepl:39
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