Zur Steuerfreiheit des Existenzminimums

Stefan Homburg

EconStor Open Access Articles and Book Chapters, 1995, vol. 52, issue 2, 182-195

Abstract: 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.

Keywords: Income tax; Basic allowance (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Date: 1995
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:92901

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