Zur Steuerfreiheit des Existenzminimums

Artikel

The German Constitutional Court has obliged parliament to enact an income tax law which lets the subsistence level tax-exempt. This can be done, in principle, by using a basic allowance or a zero-rated bracket. The paper discusses these alternatives.

Object Details

• Language: Deutsch

References and Relationships

• Bibliographic citation: Journal: Finanzarchiv N.F. ; ISSN: 0015-2218 ; Volume: 52 ; Year: 1995 ; Issue: 2 ; Pages: 182-195 ; Tübingen: Mohr Siebeck

Classification and Topics

• Classification: Wirtschaft ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
• Subject: Income tax ; Basic allowance ; Einkommensteuer ; Grundfreibetrag

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Homburg, Stefan
• Event: Veröffentlichung
• (who): Mohr Siebeck ; ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
• (where): Tübingen
• (when): 1995

Further information

• Handle: http://hdl.handle.net/10419/92901
• Last update: 10.03.2025, 11:45 AM CET