Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/149554 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
ifo Working Paper No. 232
Verlag: 
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich
Zusammenfassung: 
This paper uses recent data for single-family home purchases to study the effects of theGerman real estate transfer tax. We aim to separate the tax’s short-term anticipatoryeffects from its long-term effects on real estate transactions. The data indicate that anincrease in the transfer tax is negatively correlated with the number of transactions thattake place in the market for single-family homes. We estimate that a one percentagepoint higher transfer tax produces enormous anticipation effects and yields approximately6% fewer transactions over the long run.
Schlagwörter: 
Real estate transfer tax
housing markets
property taxation
anticipation effects
JEL: 
H20
H71
R30
Dokumentart: 
Working Paper

Datei(en):
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