Article
Licensed
Unlicensed
Requires Authentication
Steuerliche Spendenanreize: Ein Reformvorschlag
-
and
Published/Copyright:
April 19, 2016
Summary
In Germany, donations to charitable institutions can be deducted from the taxable income. The government subsidizes each donated Euro by the household′s marginal tax rate. Unfortunately, this system has some serious shortcomings. Therefore, the existing tax deduction of donations should be replaced by a uniform tax abatement rate. Such a reformed system would be more transparent than the existing system and it would lead to a price of donating that is equal for all households. Furthermore, the empirical analysis of this study has shown that for an abatement rate of roughly 50 % a positive (though small) fiscal effect occurs.
Online erschienen: 2016-4-19
Erschienen im Druck: 2010-12-1
© 2010 by Lucius & Lucius, Stuttgart
You are currently not able to access this content.
You are currently not able to access this content.
