Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes
Abstract The current German personal income tax schedule imposes a relatively heavy burden on the middle class due to the rapid rise in tax progression. Relief through an increase in the basic tax-free allowance or a flattening of the steep increase in marginal tax rates can easily lead to tax losse...
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| Format: | Article |
| Language: | deu |
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Springer
2021-08-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-021-2979-1 |