Research Project

Studies on Wealth Taxation

Department(s)/ Research Infrastructure
Public Economics
Project Status
Recurring Project
Project Team/Contacts at DIW Berlin

Abstract

We analyzed the economic impact and institutional issues of wealth taxation (recurrent wealth tax, inheritance and gift tax, local taxes on land and buildings, one-time capital levy, real estate appraisal).


Publications

Stefan Bach, Andreas Thiemann: Reviving Germany's wealth tax creates high revenue potential. DIW Economic Bulletin 4+5.2016.

Stefan Bach, Andreas Thiemann: Inheritance Tax Revenue Low Despite Surge in Inheritances. DIW Economic Bulletin 4+5.2016.

Stefan Bach, Andreas Thiemann, Aline Zucco: The Top Tail of the Wealth Distribution in Germany, France, Spain, and Greece. DIW Berlin Discussion Papers 1502, 2015.

Stefan Bach: Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden. DIW Economic Bulletin 7.2015 | PDF, 0.58 MB .

Stefan Bach: The Debate on Wealth Taxation in Germany. In: Taxing Wealth: Past, Present, Future. Workshop Proceedings, edited by Caterina Astarita. European Commission, Directorate-General for Economic and Financial Affairs, European Economy Discussion Papers 003, July 2015, p. 38-47.

Stefan Bach, Gert Wagner: Capital levies for debt redemption. VOX, 15 August 2012.

Stefan Bach: Capital Levies – A Step Towards Improving Public Finances in Europe. DIW Economic Bulletin 8.2012.

Stefan Bach, Martin Beznoska, Viktor Steiner: A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy. DIW Berlin Discussion Paper 1137, 2011 | PDF, 250.44 KB . Published in: Fiscal Studies 35 (1), 2014, 67-89. Online Appendix.