Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit

Arentz Oliver () and Roth Steffen J. ()
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Arentz Oliver: Institut für Wirtschaftspolitik an der Universität zu Köln, Pohligstraße 1, 50969 Köln
Roth Steffen J.: Institut für Wirtschaftspolitik an der Universität zu Köln, Pohligstraße 1, 50969 Köln

Zeitschrift für Wirtschaftspolitik, 2013, vol. 62, issue 2, 180-193

Abstract: The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The expected shift of the tax burden would hit low-income households in particular. Economic performance would decrease and the labour market would be negatively affected. Overall, the wealth tax cannot deliver what its promoters in the political arena promise.

Date: 2013
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DOI: 10.1515/zfwp-2013-0207

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