Social and fair income tax reform 1996 (G-SIG: 13010378)

Summary

Presentation of a bill for income tax reform with the following new regulations: Tax exemption of the subsistence minimum of 14,000 DM as a standard child tax allowance and payment of a uniform child benefit of 300 DM per child, preparation of an annual poverty report with suggestions on the need for social assistance by an independent expert commission, abolition of spousal splitting and individual taxation, constitutionally compliant and socially just tariff reform, tax simplification and revision of the assessment bases; also revision of interest taxation, curbing capital flight, reducing tax arrears, combating the abuse of subsidies, specifying the provisions for provisions, expanding operational and tax audits

Machine translation from German. The official text remains authoritative.

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• 13/936

  Drucksache · DE · 28 March 1995

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