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Kindergrundfreibetrag als Lösung der vom Bundesverfassungsgericht geforderten Familienentlastung geeignet?

  • Rüdiger Parsche
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    Das Bundesverfassungsgericht hat eine deutliche Entlastung der Familien gefordert und dabei vor allem die horizontale Gerechtigkeit im Auge gehabt. Auf der Suche nach einer Neuregelung, die erstens nicht viel kostet und von der zweitens alle Familien in gleichem Umfang profitieren, wurde auch der Kindergrundfreibetrag diskutiert. Die in dem Beitrag beispielhaft vorgestellten Berechnungen zeigen allerdings, daß er, auch unter Berücksichtigung einer Anhebung des Kindergeldes, keine Lösung darstellt. Er würde bei zahlreichen Familien die Leistungsfähigkeit durch die Kinderlasten einschränken und die horizontale Gerechtigkeit verletzen, d.h. den nächsten Gang nach Karlsruhe geradezu herausfordern.

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

    Volume (Year): 52 (1999)
    Issue (Month): 15 (October)
    Pages: 10-13

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    Handle: RePEc:ces:ifosdt:v:52:y:1999:i:15:p:10-13
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