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Zehn Jahre Existenzminimumbericht: Eine Bilanz


  • Thormählen, Thies
  • Schmidtke, Ringo


Seit zehn Jahren berichtet die Bundesregierung regelmäßig über die Höhe des von der Einkommensteuer zu verschonenden Existenzminimums. Dabei geht es um die verfasssungsrechtliche Koppelung zwischen Sozialhilferecht und Steuerrecht sowie die Entwicklung der steuerfrei zu stellenden Beträge. Welche Bedeutung hat die Berichterstattung zum Existenzminimum? Welche verfassungsrechtlichen, gesetzgeberischen und ökonomischen Wirkungszusammenhänge sind zu beachten?

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  • Thormählen, Thies & Schmidtke, Ringo, 2005. "Zehn Jahre Existenzminimumbericht: Eine Bilanz," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 85(5), pages 304-311.
  • Handle: RePEc:zbw:wirtdi:42448

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    References listed on IDEAS

    1. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 261-268.
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