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Journal Article

Grunderwerbsteuer im Länderfinanzausgleich: Umverteilung der Zusatzlast der Besteuerung

Wirtschaftsdienst

Authors

  • Boysen-Hogrefe
  • J.

Publication Date

Key Words

Grunderwerbsteuer

Länderfinanzausgleich

Zusatzlast der Besteuerung

Related Topics

Tax Policy

Fiscal Policy & National Budgets

Apart from Bavaria and Saxony, all Federal States in Germany have considerably raised property transfer taxes in recent years. There is empirical evidence that increasing property transfer taxes leads to lower turnover on real estate markets. The corresponding negative fiscal impact is partly counterbalanced in the German fiscal equalisation scheme. This paper explicates the relationship between tax hikes and the transfer volume and calculates the responses of the fiscal equalisation scheme in various scenarios.

Kiel Institute Expert

  • Prof. Dr. Jens Boysen-Hogrefe
    Kiel Institute Researcher

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