Grunderwerbsteuer: Finanzministerium plant Möglichkeit zur Abschaffung

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.

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Year of publication:	2023
Authors:	Rasquin, Christian
Published in:	Wirtschaftsdienst. - ISSN 1613-978X. - Vol. 103.2023, 8, p. 576-578
Publisher:	Warsaw : Sciendo
Subject:	Grunderwerbsteuer \| Deutschland

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	German
Other identifiers:	10.2478/wd-2023-0159 [DOI] 1859127045 [GVK] hdl:10419/280032 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation ; H77 - Intergovernmental Relations; Federalism ; R31 - Housing Supply and Markets
Source:	EconStor

Persistent link: https://www.econbiz.de/10014433089