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Verfassungswidrige Familienbesteuerung : einige Erläuterungen

  • Matthias Steinherr
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    In einem kürzlich veröffentlichten Urteil entschied der zweite Senat des Bundesverfassungsgerichtes, der besondere Gleichheitssatz des Art. 6 GG verbiete es, in ehelicher Gemeinschaft lebende Eltern vom einkommensteuermindernden Abzug der Kinderbetreuungskosten und des Haushaltsfreibetrages auszuschließen. Zweifel an der Verfassungsmäßigkeit der bisherigen Familienbesteuerung werden schon seit geraumer Zeit von Steuerrechtsexperten geäußert. So hat das ifo Institut 1996 in einem Gutachten für das Bundesministerium der Finanzen detailliert alle Regelungen des Einkommensteuergesetzes hierzu identifiziert und beurteilt.

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    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 52 (1999)
    Issue (Month): 06 (October)
    Pages: 03-06

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    Handle: RePEc:ces:ifosdt:v:52:y:1999:i:06:p:03-06
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