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Publicado en línea: 28 ago 2023
Páginas: 576 - 578
DOI: https://doi.org/10.2478/wd-2023-0159
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© 2023 Christian Rasquin et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
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 of revenue for the Federal States, it remains to be seen whether these will cut tax rates.