Alle Sozialabgaben steuerlich berücksichtigen statt Solidaritätszuschlag abschaffen

Lorenz J. Jarass

The abolition of the German solidarity surcharge would favour higher incomes much more than lower incomes. Tax deductibility of all social contributions, however, would concentrate relief on average incomes, which are heavily loaded by social co ntributions. In addition, a monthly social security allowance of €150 could be introduced gradually in a budget-neutral manner.

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Alternative title:	Tax deductibility of all social contributions instead of abolition of the solidarity surcharge
Year of publication:	Februar 2018
Authors:	Jarass, Lorenz J.
Published in:	Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik. - Warsaw, Poland : Sciendo, ISSN 1613-978X, ZDB-ID 2079503-8. - Vol. 98.2018, 2, p. 122-124

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	German
Notes:	Zusammenfassung in englischer Sprache
Other identifiers:	10.1007/s10273-018-2251-5 [DOI] hdl:10419/213630 [Handle]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011808830