Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/126442
Authors: 
Schlick, Gregor
Year of Publication: 
2013
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Publisher:] Springer [Place:] Heidelberg [Volume:] 93 [Year:] 2013 [Issue:] 12 [Pages:] 841-845
Abstract: 
Der steuerliche Grundfreibetrag soll dafür sorgen, dass das Existenzminimum von der Besteuerung freigestellt wird. Allerdings wird er nicht wie andere Freibeträge einfach von den Einkünften abgezogen, sondern mit Hilfe der Tarifformel vom zu versteuernden Einkommen abgesetzt. Der Autor zeigt, dass diese komplizierte und intransparente Methode zu keinem anderen Ergebnis kommt, als es bei einem einfachen Abzug des Grundfreibetrags von den Einkünften erreicht würde.
Abstract (Translated): 
The basic allowance of the german income tax system is designed to ensure that the minimum subsistence level is not taxed. According to German income tax law, the basic allowance is not deducted from income. Instead, the tax schedule has a zero-rated bracket. Thus, the income tax schedule has a dual function: it determines the tax burden and exempts the subsistence level from taxation. This paper proposes extracting the zero-rated bracket from the tax schedule and deducting a basic allowance directly from income instead. Such a direct deduction of the basic allowance from income would make the constitutionally required exemption of the subsistence level more transparent. At the same time, an independent basic allowance could be increased more easily, without having to change the entire tax schedule.
JEL: 
H20
H24
Persistent Identifier of the first edition: 
Document Type: 
Article

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