Christofzik, Désirée I.; Feld, Lars P.; Yeter, Mustafa - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 104 (2024) 11, pp. 754-757
Since a large reform in 2006, the real estate transfer tax has played a central role in the fiscal policies of the German states. The states can independently set their tax rates since. Initially fixed uniformly at 3.5 %, the rates now range from 3.5 % to 6.5 %. We examine how successive tax...