The Real Estate Transfer Tax and Government Ideology: Evidence from the German States

Arbeitspapier

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.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: ifo Working Paper ; No. 302

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior ; Taxation, Subsidies, and Revenue: General ; State and Local Taxation, Subsidies, and Revenue ; Capitalist Systems: Political Economy ; Production Analysis and Firm Location: Government Policy
• Thema: Real estate transfer tax ; partisan politics ; reform ; government ideology ; fiscal federalism

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Krause, Manuela ; Potrafke, Niklas
• Ereignis: Veröffentlichung
• (wer): ifo Institute - Leibniz Institute for Economic Research at the University of Munich
• (wo): Munich
• (wann): 2019

Weitere Informationen

• Handle: http://hdl.handle.net/10419/199076
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ