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Plea and Proposal for a Constitutional and Transparent Income Tax Rate - Notes on 25 Years of Theses of the Income Tax Commission

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  • Dieter Dziadkowski

Abstract

With its decision of September 25, 1992, the German Federal Constitutional Court laid the foundation for an income tax tariff that is close to the constitution. The basic tax-free allowance, which is intended to protect the subsistence minimum from withdrawal through income tax, was to be determined realistically and the income tax rate was to be balanced without any tariff leaps. Some of the new regulations that came into force on January 1, 1996 will need to be reformed again in 2020. Dieter Dziadkowski submits proposals for a constitutionally realistic determination of the basic exemption.

Suggested Citation

  • Dieter Dziadkowski, 2020. "Plea and Proposal for a Constitutional and Transparent Income Tax Rate - Notes on 25 Years of Theses of the Income Tax Commission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 30-33, January.
    • Handle: RePEc:ces:ifosdt:v:73:y:2020:i:01:p:30-33
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    References listed on IDEAS

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    1. 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.
    2. Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn, 2016. "Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
    3. Dieter Dziadkowski, 2018. "Plea for a Realistic Income Tax Rate Structure," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(11), pages 35-47, June.
    4. Eckart Bomsdorf, 2020. "Out with the Soli, In with a New, Transparent, and Flexible Income Tax Rate," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 34-39, January.
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