A recent policy proposal suggests integrating the solidarity surcharge into the income tax tariff. The authors discuss … distributionally and revenue neutral is (almost) impossible. Such a reform would yield either an increased tax burden for at least some …

It can be shown that job splitting serves to create horizontal tax justice. The article examines to what extent the …

The call for indexing the German income tax schedule to inflation in order to eliminate bracket creep has become … widespread in the German tax policy debate. While it is indeed problematic that tax rates rise even when real incomes remain … constant, the authors show that currently this is no reason for tax cuts. Changes in both the tax schedule and deductible …

surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of … surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in … addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity …

The Reply: The reform proposal would complicate the rules for sharing income tax revenues. The measures proposed are … Court. The states would lose tax revenues, whereas the federal government would gain them. As to individual states, the … fairer, more equal, broader and more transparent tax base for states and local governments. If necessary, changes to the …

For many years property tax in its current form has been exhibiting increasing problems. There are three reform models … currently being discussed that differ in their respective tax bases using either property values or areas, or both. They create … different individual tax burdens and amounts of tax revenue in each state compared to the current property tax amount which …