Grunderwerbsteuer : Finanzministerium plant Möglichkeit zur Abschaffung

Christian Rasquin

The Federal Ministry of Finance wants to allow German Federal States to lower the property transfer tax rates for owner-occupied housing. There is evidence that such tax heavily distorts the housing market. However, since the tax is an important source ofrevenue for the Federal States, it remains to be seen whether these will cut tax rates.

MoreLess

Alternative title:	German property transfer tax
Year of publication:	2023
Authors:	Rasquin, Christian
Published in:	Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik. - Warsaw, Poland : Sciendo, ISSN 1613-978X, ZDB-ID 2079503-8. - Vol. 103.2023, 8, p. 576-578
Subject:	Grunderwerbsteuer \| Real property transfer tax \| Deutschland \| Germany

freely available

Full text |

More access options

sciendo.com

doi.org

Check Google Scholar

In libraries world-wide (WorldCat)

In German libraries (KVK)

subito order

I need help

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	German
Notes:	Zusammenfassung in englischer Sprache
Other identifiers:	10.2478/wd-2023-0159 [DOI] hdl:10419/280032 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation ; H77 - Intergovernmental Relations; Federalism ; R31 - Housing Supply and Markets
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014336901