Reformbedarf bei der steuerlichen Berücksichtigung von Kinderbetreuungskosten

Vera Bünnagel

Wirtschaftsdienst, 2013, vol. 93, issue 12, 846-854

Abstract: In Germany, parents’ taxable income base is reduced by the costs of childcare. The way this is done at the moment is not suitable: for some parents, the income tax deduction is too high, while for others it is too low. The actual tax regulations concerning childcare costs do not support the ability-to-pay principle. This paper discusses how the costs of children and childcare should be treated for tax purposes and which reforms would improve the fairness of the tax treatment of taxpayers with children compared to the tax treatment of taxpayers without children. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2013

Keywords: H20; H52; I22 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/s10273-013-1611-4

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