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Weg mit dem Soli, her mit einem neuen, transparenten und flexiblen Einkommensteuertarif

Author

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  • Eckart Bomsdorf

Abstract

Mit höherem Grundfreibetrag und höherem maximalen Grenzsteuersatz Eckart Bomsdorf schlägt einen neuen, transparenten und flexiblen Einkommensteuertarif vor, der auch den Solidaritätszuschlag für besonders hohe Einkommen obsolet macht.

Suggested Citation

  • Eckart Bomsdorf, 2020. "Weg mit dem Soli, her mit einem neuen, transparenten und flexiblen Einkommensteuertarif," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 34-39, January.
    • Handle: RePEc:ces:ifosdt:v:73:y:2020:i:01:p:34-39
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    File URL: https://www.ifo.de/DocDL/sd-2020-01-bomsdorf-einkommensteuer-2020-01-22.pdf
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    References listed on IDEAS

    as
    1. Stefan Bach, 2018. "Solidaritätszuschlag bei Hochverdienenden in den Einkommensteuertarif integrieren," DIW aktuell 18, DIW Berlin, German Institute for Economic Research.
    2. Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    3. Gregor Schlick, 2013. "Grundfreibetrag und Einkommensteuertarif — eine Trennung ist möglich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(12), pages 841-845, December.
    4. Stefan Bach, 2018. "Solidaritätszuschlag bei Hochverdienenden erhalten und in den Einkommensteuertarif integrieren: Kommentar," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 85(46), pages 1000-1000.
    5. Bomsdorf, Eckart, 1996. "Ein alternativer Vorschlag zur Neufassung des Einkommensteuertarifs," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(12), pages 623-627.
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    Cited by:

    1. Dieter Dziadkowski, 2020. "Plädoyer und Vorschlag für einen verfassungsnahen und transparenten Einkommensteuertarif - Anmerkungen zu 25 Jahre Thesen der Einkommensteuerkommission," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 30-33, January.

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    More about this item

    Keywords

    Einkommensteuer; Steuerbelastung; Steuerpolitik; Einkommensteuertarif;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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