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Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?

Sven Stöwhase and Martin Teuber ()

Wirtschaftsdienst, 2014, vol. 94, issue 12, 879-886

Abstract: A recent policy proposal suggests integrating the solidarity surcharge into the income tax tariff. The authors discuss the feasibility of the proposed changes. Based on a number of selected examples, they conclude that a reform that is both distributionally and revenue neutral is (almost) impossible. Such a reform would yield either an increased tax burden for at least some of the current taxpayers or significant revenue losses. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H24 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/s10273-014-1763-x

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