Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/199076
Authors: 
Krause, Manuela
Potrafke, Niklas
Year of Publication: 
2019
Series/Report no.: 
ifo Working Paper 302
Abstract: 
Since 2007 the German state governments have been allowed by a constitutional reform to set real estate transfer tax rates. We exploit this reform and investigate whether government ideology predicts the levels and increases in the real estate transfer tax rates. The results show that leftwing and center governments were more active in increasing the real estate transfer tax rates than rightwing governments. Many voters were disenchanted with the policies and platforms of the established German parties. Disenchantment notwithstanding, real estate transfer tax policies show that the established political parties are still prepared to offer polarized policies.
Subjects: 
Real estate transfer tax
partisan politics
reform
government ideology
fiscal federalism
JEL: 
D72
H20
H71
P16
R38
Document Type: 
Working Paper

Files in This Item:





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.