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Reformbedarf bei der steuerlichen Berücksichtigung von Kinderbetreuungskosten

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  • Vera Bünnagel

Abstract

In Germany, parents’ taxable income base is reduced by the costs of childcare. The way this is done at the moment is not suitable: for some parents, the income tax deduction is too high, while for others it is too low. The actual tax regulations concerning childcare costs do not support the ability-to-pay principle. This paper discusses how the costs of children and childcare should be treated for tax purposes and which reforms would improve the fairness of the tax treatment of taxpayers with children compared to the tax treatment of taxpayers without children. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2013

Suggested Citation

  • Vera Bünnagel, 2013. "Reformbedarf bei der steuerlichen Berücksichtigung von Kinderbetreuungskosten," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(12), pages 846-854, December.
    • Handle: RePEc:spr:wirtsc:v:93:y:2013:i:12:p:846-854
    DOI: 10.1007/s10273-013-1611-4
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    References listed on IDEAS

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    1. Wolfram Richter, 2006. "Efficiency effects of tax deductions for work-related expenses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 685-699, November.
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    More about this item

    Keywords

    H20; H52; I22;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H52 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Education
    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid

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