Alle Sozialabgaben steuerlich berücksichtigen statt Solidaritätszuschlag abschaffen

Artikel

The abolition of the German solidarity surcharge would favour higher incomes much more than lower incomes. Tax deductibility of all social contributions, however, would concentrate relief on average incomes, which are heavily loaded by social co ntributions. In addition, a monthly social security allowance of €150 could be introduced gradually in a budget-neutral manner.

Object Details

• Language: Deutsch

References and Relationships

• Bibliographic citation: Journal: Wirtschaftsdienst ; ISSN: 1613-978X ; Volume: 98 ; Year: 2018 ; Issue: 2 ; Pages: 122-124 ; Heidelberg: Springer

Classification and Topics

• Classification: Wirtschaft ; Taxation, Subsidies, and Revenue: General ; Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Jarass, Lorenz J.
• Event: Veröffentlichung
• (who): Springer
• (where): Heidelberg
• (when): 2018

Further information

• DOI: doi:10.1007/s10273-018-2251-5
• Handle: http://hdl.handle.net/10419/213630
• Last update: 10.03.2025, 11:43 AM CET