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Out with the Soli, In with a New, Transparent, and Flexible Income Tax Rate

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  • Eckart Bomsdorf

Abstract

With a Higher Basic Allowance and a Higher Maximum Marginal Tax Rate Eckart Bomsdorf proposes a new, transparent, and flexible income tax rate that would also do away with the solidarity surcharge on particularly high incomes.

Suggested Citation

  • Eckart Bomsdorf, 2020. "Out with the Soli, In with a New, Transparent, and Flexible Income Tax Rate," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 34-39, January.
    • Handle: RePEc:ces:ifosdt:v:73:y:2020:i:01:p:34-39
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    References listed on IDEAS

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    1. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    2. Stefan Bach, 2018. "Solidaritätszuschlag bei Hochverdienenden in den Einkommensteuertarif integrieren," DIW aktuell 18, DIW Berlin, German Institute for Economic Research.
    3. Stefan Bach, 2018. "Solidaritätszuschlag bei Hochverdienenden erhalten und in den Einkommensteuertarif integrieren: Kommentar," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 85(46), pages 1000-1000.
    4. Bomsdorf, Eckart, 1996. "Ein alternativer Vorschlag zur Neufassung des Einkommensteuertarifs," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(12), pages 623-627.
    5. Gregor Schlick, 2013. "Grundfreibetrag und Einkommensteuertarif — eine Trennung ist möglich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(12), pages 841-845, December.
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    Cited by:

    1. Dieter Dziadkowski, 2020. "Plea and Proposal for a Constitutional and Transparent Income Tax Rate - Notes on 25 Years of Theses of the Income Tax Commission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 30-33, January.

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