One criticism of the estate tax is that it prevents the owners of family businesses from passing their enterprises onto their children. The problem is that it may be difficult to pay estate taxes without liquidating the business. A natural question is why individuals with such concerns do not...

Introduction -- The Home-Ownership Allowance and Residential Real Estate Prices -- The Tenancy Law Reform Act of 2001 and the Risk Perception of Residential Real Estate Investments -- The Municipal Trade Tax Multiplier and Office Purchase Prices and Rents -- Summary, Practical Implications, and...

Christopher Oertel studies the impact of public policy measures on the German real estate market and confirms the assumptions, which imply that a city can influence its economic position in relation to nearby cities in the short run by making use of this tax instrument. His analyses begin with...

Elementare Steuerwirkungen bei Reorganisationen -- Steuervergünstigung bei Umstrukturierungen im Konzern (§ 6a GrEStG) -- Entwicklung steuerplanerischer Entscheidungshilfen -- Steuerpolitische Entscheidungsgrundlagen.