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Der Einfluss des Kinderfreibetrags auf die Kirchensteuer: Auswirkungen einer Anhebung auf Grundfreibetragsniveau

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  • Peters, Fabian

Abstract

Die Wahlprogramme von CDU, CSU und FDP zur Bundestagswahl 2017 regen dazu an, den Kinderfreibetrag zu erhöhen. Die Unionsparteien wollen mittelfristig das Niveau des Grundfrei-betrags des Einkommensteuertarifs erreichen. Derlei Änderungen haben nicht nur Auswirkun-gen auf das staatliche Steueraufkommen, sondern auch auf die Kirchensteuer. Ein Steuermik-rosimulationsmodell zeigt, dass der Vorschlag der Unionsparteien einen maximalen Steuer-rückgang der beiden großen Kirchen um 1,3% zur Folge hat. Die größte Entlastung erfahren Kirchensteuerpflichtige zwischen 30 und 60 Jahren mit berücksichtigungsfähigen Kindern.

Suggested Citation

  • Peters, Fabian, 2017. "Der Einfluss des Kinderfreibetrags auf die Kirchensteuer: Auswirkungen einer Anhebung auf Grundfreibetragsniveau," FZG Discussion Papers 66, University of Freiburg, Research Center for Generational Contracts (FZG).
    • Handle: RePEc:zbw:fzgdps:66
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