Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/93486
Authors: 
Homburg, Stefan
Year of Publication: 
1995
Citation: 
[Journal:] Betriebs-Berater - Recht, Wirtschaft, Steuern [ISSN:] 0340-7918 [Publisher:] Deutscher Fachverlag [Place:] Frankfurt, M. [Volume:] 50 [Issue:] 17 [Pages:] 849-850
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.
Abstract (Translated): 
Der Artikel zeigt, dass die vom BMF vorgeschlagene Grundentlastung im Zusammenwirken mit dem Progressionsvorbehalt zu Grenzsteuersätzen über hundert Prozent führt.
Subjects: 
Basic exemption
Exemption with progression
JEL: 
H24
Document Type: 
Article

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