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Zur Steuerfreiheit des Existenzminimums


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  • Homburg, Stefan


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. -- Das Bundesverfassungsgericht hat den Bund zum Erlass eines Einkommensteuergesetzes verpflichtet, mit dem das Existenzminimum steuerfrei gestellt wird. Zwei steuertechnische Möglichkeiten hierfür sind ein Abzug von der Bemessungsgrundlage oder ein Grundfreibetrag im Tarif. In der Arbeit werden diese beiden Methoden verglichen.

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Article provided by ZBW - German National Library of Economics in its journal EconStor Open Access Articles.

Volume (Year): (1995)
Issue (Month): ()
Pages: 182-195

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Handle: RePEc:zbw:espost:92901

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Keywords: Income tax; Basic allowance;

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  1. Homburg, Stefan, 1995. "Grundentlastung und Progressionsvorbehalt," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 849-850.
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Cited by:
  1. Dieter Dziadkowski, 2013. "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, 03.
  2. Dieter Dziadkowski, 2008. "Verringerung der Überbesteuerung durch heimliche Steuererhöhungen dringend erforderlich," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 61(10), pages 19-24, 05.


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