Grundentlastung und Progressionsvorbehalt

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.

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Year of publication:	1995
Authors:	Homburg, Stefan
Published in:	EconStor Open Access Articles. - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft (ZBW). - 1995, p. 849-850
Publisher:	Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft (ZBW)
Subject:	Basic exemption \| Exemption with progression

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Extent:	application/pdf
Type of publication:	Article
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010981004