Die Integration des Solidaritätszuschlags in die Einkommen- und Körperschaftsteuer

Michael Broer ()

Wirtschaftsdienst, 2015, vol. 95, issue 4, 269-273

Abstract: The debt brake forbids the German Länder from taking on new net debt beginning in 2020. To avoid expenditure cuts, the German Länder need additional revenues. One possibility for raising tax revenues is the integration of the solidarity surcharge, a federal tax, into the corporation tax and the income tax, because the revenues of the latter are shared between the federal government, the German Länder and the municipalities. This study analyses the problems which may accompany the integration of the solidarity surcharge as well as the distributional effects on the revenue of German Länder and their municipalities including the effects of the federal fiscal equalisation system. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2015

Keywords: H70; H71; H77 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:spr:wirtsc:v:95:y:2015:i:4:p:269-273

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DOI: 10.1007/s10273-015-1817-8

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