Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/280032 
Year of Publication: 
2023
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Volume:] 103 [Issue:] 8 [Year:] 2023 [Pages:] 576-578
Publisher: 
Sciendo, Warsaw
Abstract (Translated): 
The Federal Ministry of Finance wants to allow German Federal States to lower the property transfer tax rates for owner-occupied housing. There is evidence that such tax heavily distorts the housing market. However, since the tax is an important source ofrevenue for the Federal States, it remains to be seen whether these will cut tax rates.
Subjects: 
Grunderwerbsteuer
Deutschland
JEL: 
H21
H77
R31
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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