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Grundentlastung und Progressionsvorbehalt

Author

Listed:
  • Homburg, Stefan

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.

Suggested Citation

  • 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.
    • Handle: RePEc:zbw:espost:93486
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    File URL: https://www.econstor.eu/bitstream/10419/93486/1/Homburg1995Grundentlastung.pdf
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    Citations

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    Cited by:

    1. Homburg, Stefan, 1995. "Zur Steuerfreiheit des Existenzminimums," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(2), pages 182-195.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, September.

    More about this item

    Keywords

    Basic exemption; Exemption with progression;

    JEL classification:

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

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