Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/199076 
Erscheinungsjahr: 
2019
Schriftenreihe/Nr.: 
ifo Working Paper No. 302
Verlag: 
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich
Zusammenfassung: 
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.
Schlagwörter: 
Real estate transfer tax
partisan politics
reform
government ideology
fiscal federalism
JEL: 
D72
H20
H71
P16
R38
Dokumentart: 
Working Paper

Datei(en):
Datei
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