Zur Steuerfreiheit des Existenzminimums
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References listed on IDEAS
- Homburg, Stefan, 1995. "Grundentlastung und Progressionsvorbehalt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 50(17), pages 849-850.
- Baumann, Franz & Genser, Bernd, 1993. "Zur tariflichen Umsetzung des steuerlichen Existenzminimums," Discussion Papers, Series II 209, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
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Cited by:
- Dieter Dziadkowski, 2008. "Verringerung der Überbesteuerung durch heimliche Steuererhöhungen dringend erforderlich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(10), pages 19-24, May.
- Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
- Dieter Dziadkowski, 2013. "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, March.
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Keywords
Income tax; Basic allowance;JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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