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The Regionalisation of More Tax Rates in Germany – The Bavarian Rate as a Starting Point?

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  • Dieter Dziadkowski

Abstract

In his commentary Dieter Dziadkowski examines the possibility of regionalising tax rates and cold progression by analysing the proposed “Bavaria rate”.

Suggested Citation

  • 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.
    • Handle: RePEc:ces:ifosdt:v:66:y:2013:i:05:p:20-28
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    References listed on IDEAS

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    1. Dziadkowski,Dieter & Franz W. Wagner & Rolf Peffekoven, 2011. "On the topic of the proposal aimed at reforming fiscal law by Paul Kirchhof," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(24), pages 03-19, December.
    2. Hans-Werner Sinn & Willi Leibfritz & Alfons J. Weichenrieder, 1999. "ifo Vorschlag zur Steuerreform," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 52(18), pages 03-18, October.
    3. Andreas Dombret & Reiner Braun & Nico. B. Rottke & Christopher Yvo Oertel & Andreas Mense & Jens Schumacher, 2013. "Rising Rental and Real-Estate Prices: How Real is the Threat of a Bubble?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(02), pages 03-20, January.
    4. 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.
    5. 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.
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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