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Effekte von Änderungen der Grunderwerbsteuer – Ein Überblick über die Ergebnisse internationaler Studien

Author

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  • Carolin Fritzsche
  • Lucas Rohleder

Abstract

In diesem Beitrag fassen wir Forschungsergebnisse aus der Literatur zu den Effekten der Grunderwerbsteuer zusammen. Viele Studien zeigen, dass Steuererhöhungen mit deutlichen Preisrückgängen einhergehen und die Traglast überwiegend bei den Verkäufern liegt. Höhere Grunderwerbsteuern senken außerdem meist die Anzahl der Transaktionen. Entsprechend kann auch gezeigt werden, dass der Anstieg der Steuereinnahmen bei einer Grunderwerbsteuererhöhung unterproportional ist. Nicht eindeutig sind hingegen die Ergebnisse zu Auswirkungen auf das Spekulationsverhalten.

Suggested Citation

  • Carolin Fritzsche & Lucas Rohleder, 2017. "Effekte von Änderungen der Grunderwerbsteuer – Ein Überblick über die Ergebnisse internationaler Studien," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 24(05), pages 09-14, October.
    • Handle: RePEc:ces:ifodre:v:24:y:2017:i:05:p:09-14
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    References listed on IDEAS

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    More about this item

    Keywords

    Grunderwerbsteuer; Steuererhöhung; Spekulation;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets

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