Plea and Proposal for a Constitutional and Transparent Income Tax Rate - Notes on 25 Years of Theses of the Income Tax Commission

With its decision of September 25, 1992, the German Federal Constitutional Court laid the foundation for an income tax tariff that is close to the constitution. The basic tax-free allowance, which is intended to protect the subsistence minimum from withdrawal through income tax, was to be determined realistically and the income tax rate was to be balanced without any tariff leaps. Some of the new regulations that came into force on January 1, 1996 will need to be reformed again in 2020. Dieter Dziadkowski submits proposals for a constitutionally realistic determination of the basic exemption.