Grundentlastung und Progressionsvorbehalt

Stefan Homburg

EconStor Open Access Articles and Book Chapters, 1995, vol. 50, issue 17, 849-850

Abstract: The Federal Ministry proposes a new basic exemption for income tax purpuses. In the article it is shown that the interplay of this exemption with the so-called exemption with progression implies marginal tax rates beyond one hundred percent.

Keywords: Basic exemption; Exemption with progression (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:93486

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