oben. Ferner sollte das Ehegattensplitting eingeschränkt werden. -- income tax progressivity ; bracket creep …

distribution of wealth. Imposing such levies is not easy, however, since it involves valuation of assets and preventing tax … 000 euros for married couples) give a tax base of 92 percent of the GDP. A forced loan or a levy of, for example, ten … percent of this tax base could thus mobilize just over nine percent of the GDP-around 230 billion euros. This would affect the …

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal … income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with … benefit to a much lesser extent. With regard to tax burdens or taxable income, the middle and higher income segments would …

unteren und mittleren Einkommensbereich zu senken. -- personal income taxation ; effective tax progression ; family taxation …