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Zur Steuerfreiheit des Existenzminimums

Author

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  • Homburg, Stefan

Abstract

The German Constitutional Court has obliged parliament to enact an income tax law which lets the subsistence level tax-exempt. This can be done, in principle, by using a basic allowance or a zero-rated bracket. The paper discusses these alternatives.

Suggested Citation

  • Homburg, Stefan, 1995. "Zur Steuerfreiheit des Existenzminimums," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(2), pages 182-195.
    • Handle: RePEc:zbw:espost:92901
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    File URL: https://www.econstor.eu/bitstream/10419/92901/1/Homburg1995Existenzminimum.pdf
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    References listed on IDEAS

    as
    1. Homburg, Stefan, 1995. "Grundentlastung und Progressionsvorbehalt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 50(17), pages 849-850.
    2. Baumann, Franz & Genser, Bernd, 1993. "Zur tariflichen Umsetzung des steuerlichen Existenzminimums," Discussion Papers, Series II 209, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
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    Citations

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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Dieter Dziadkowski, 2008. "Urgently needed: Reduction of over-taxation from hidden tax increases," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(10), pages 19-24, May.
    3. Dieter Dziadkowski, 2013. "The Regionalisation of More Tax Rates in Germany – The Bavarian Rate as a Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, March.

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    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, July.

    More about this item

    Keywords

    Income tax; Basic allowance;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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