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Zur tariflichen Umsetzung des steuerlichen Existenzminimums

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  • Baumann, Franz
  • Genser, Bernd

Abstract

Das Bundesverfassungsgericht erklärte in zwei Entscheidungen, 1990 den Kinderfreibetrag und 1992 den Grundfreibetrag des deutschen Einkommensteuergesetzes für zu niedrig und damit im Widerspruch zum Grundgesetz. In der vorliegenden Arbeit werden die international üblichen tarifpolitischen Instrumente zur Steuerfreistellung eines haushaltsbezogenen Existenzminimums hinsichtlich ihrer Verfassungskonformität sowie ihrer distributiven und fiskalischen Konsequenzen untersucht. Neben der reinen Tarifanalyse werden auch die quantitativen Wirkungen spezieller Tarifalternativen auf Durchschnittshaushalte sowie auf eine prognostizierte Verteilung von Lohnsteuerpflichtigen für das Jahr 1990 studiert, wobei jeweils ein Existenzminimum im Ausmaß des Sozialhilfeniveaus steuerfrei belassen wird.

Suggested Citation

  • Baumann, Franz & Genser, Bernd, 1993. "Zur tariflichen Umsetzung des steuerlichen Existenzminimums," Discussion Papers, Series II 209, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:209
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    File URL: https://www.econstor.eu/bitstream/10419/101669/1/733228208.pdf
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    References listed on IDEAS

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    1. Louis Kaplow, 1992. "Optimal Distribution and Taxation of the Family," NBER Working Papers 4189, National Bureau of Economic Research, Inc.
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    Cited by:

    1. 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.

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