Zur Steuerfreiheit des Existenzminimums

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.

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Year of publication:	1995
Authors:	Homburg, Stefan
Published in:	Finanzarchiv N.F.. - Tübingen : Mohr Siebeck, ISSN 0015-2218. - Vol. 52.1995, 2, p. 182-195
Publisher:	Tübingen : Mohr Siebeck
Subject:	Einkommensteuer \| Grundfreibetrag \| Income tax \| Basic allowance

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	German
Other identifiers:	789516357 [GVK] hdl:10419/92901 [Handle] RePEc:zbw:espost:92901 [RePEc]
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010332563