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Erbschaftsteuer auf Betriebsvermögen. Eine kritische Analyse

Erbschaftsteuer auf Betriebsvermögen. Eine kritische Analyse

          
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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich VWL - Finanzwissenschaft, Note: 2,3, Katholische Universität Eichstätt-Ingolstadt, Sprache: Deutsch, Abstract: Diese Arbeit beschäftigt sich mit der folgenden Forschungsfrage: Können erbschaftsteuerliche Verschonungsregeln auf Betriebsvermögen aus ökonomischer Sicht gerechtfertigt werden und wie sind diese in den OECD-Ländern ausgestaltet? Welche Ausgestaltungen der erbschaftsteuerlichen Erleichterungen sind aus ökonomischer Sicht sinnvoll? Eine der größten weltweiten Herausforderungen unserer Zeit ist eine immer größer werdende Vermögens- und Einkommensungleichheit. Die OECD warnte bereits im Jahr 2014 davor, dass dies nicht nur zu einem Anstieg von sozialer Ungleichheit und politischer Instabilität führt, sondern auch die Wirtschaftskraft der Länder schwächt. Seitdem hat sich diese Entwicklung weiter fortgesetzt und so spricht sich die OECD in einem 2021 veröffentlichten Paper für die Erbschaftsbesteuerung als Instrument gegen die Ungleichverteilung von Einkommen und Vermögen aus. Die Erbschaftsteuer ist eine kontrovers diskutierte Steuer. Einerseits verbessert sie die Chancengleichheit und wirkt ungerechter Wohlstandsverteilung entgegen, andrerseits erschwert sie den Menschen generationenübergreifend Vermögen aufzubauen und verringert Arbeitsanstrengungen. Hinsichtlich der Höhe ihres Aufkommens spielt die Erbschaftsteuer in den meisten Ländern eine eher untergeordnete Rolle. In Deutschland macht die Erbschaftsteuer nur etwas über 1 % des gesamten Steueraufkommens aus. Vergleicht man Länder, in denen die Einwohner vergleichsweise viel erben, mit Ländern, in denen der Wohlstand mehrheitlich durch eigenständige Arbeit erwirtschaftet wurde, so wird deutlich, dass Letztere ein höheres Wirtschaftswachstum aufweisen. Unter Ökonomen ist die Zustimmung zur Erhebung einer Erbschaftsteuer groß. Umfragen zufolge sind nur 12 % der Volkswirte gegen die Erhebung einer Erbschaftsteuer, 51 % sind generell für die Erhebung einer Erb


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Product Details
  • ISBN-13: 9783346719300
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 104
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3346719308
  • Publisher Date: 29 Aug 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 145 gr


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Erbschaftsteuer auf Betriebsvermögen. Eine kritische Analyse
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