The burden of taxes and charges is by linking the development of income tax with the tax free allowance and tax progression reached a level that is no longer in line with the Constitution. The sum of direct and indirect taxes, special taxes, such as the "solidarity tax" or the contributions from the social needs of ever-constitutional limitations such as the half-division principle that all citizens can keep at least half of his income.
Since the last federal election, a new word not haunted by the media, the nonsense of the supposed "tax gifts". The reality of the figures shows that in the last 60 years of tax cuts in the sum had never existed, but the taxes even without a formal tax increases, but due to inflation and tax progressivity in dizzying heights have increased:
was 1958, the average income in Germany or not counting at 2725 € per year. The basic allowance at that time was 859 €. 859 € for this were so paid no taxes. 31 percent of income were to be tax free. On the other side of the top tax rate was due only with an annual income of 56 263 €. 1958 corresponded to such an annual income of 20 times the then average wage.
broke through in the 70 years the median income for the 10,000 euro mark. 1974 was € 10 421 (then 20 381 D-Mark). At the basic allowance was, however changed. He was still amount to 859 €. This means that only eight percent of the income was tax free. Also at the top rate, nothing had changed. He was by now at 5 times the average wage paid. In other words, the maximum tax rate applied to more and more people without realizing that it had been for real top earners as yet in the comparison method from 1958.
It was the decision of the Federal Constitutional Court of 25/09/1992 (BVerfGE 87, 153) for so-called subsistence minimum tax forced the legislature, the exemption level already several times was raised half-heartedly, to now increase dramatically. In 1996, he rose to more than double, ie € 6184. The average income at the time was € 26 423, which was again 23 percent tax-free. The top tax rate was already at that time, however, 2.3 times the average income due.
Today, the annual median income 32 003 €. The basic allowance is now 25% of median income. The end of the progressive zone, ie the point at which the top rate of tax is payable, is now at € 52 882, which only the 1.6-fold equivalent of the average coming! 52,000 euros earned as a skilled worker in the new Kaufbeuren be resettled hydraulic company Hawe, a master at the firm Mayer drives in Mauerstetten, an engineer at Dobler, a branch or department head of the Raiffeisen bank, or a high school teacher with the salary grade A14 or A 15 In view of the introduction of the euro increasingly large losses in purchasing power you can afford with this annual income is not what is the same income groups could not afford in the 50s or 60s. These fellow citizens are now paying the top rate but! In 1958 these high-rate only one who would have paid, who earned 20 times the average income. This would be equivalent today for an annual income of about 600,000 €, so would affect only the managers in DAX companies or very successful entrepreneur. Add immensely increased by constant stresses come new taxes and charges: solidarity surcharge, increased social security contributions, a tax at a record high and other indirect taxes such as the automotive and tobacco control have been increased steadily.
tax cuts are therefore primarily a question of law, morality and justice. The level of taxation is the barometer of the morality of a society. More and higher taxes to mislead the public sector are spending more and more and more activities that restrict people's freedom: transactions are not completed voluntarily, but under the bureaucratic Forced that one to be able to produce, which needs approval from people who produce nothing. The money goes to those who act not in goods, but with benefits, such as lawyers and accountants. High taxes mean that people become rich through corruption and relations, but not by their own work and effort that is no longer worth anyway. Laws no longer protect the hard-working before the lazy, but on the contrary, the lazy from the hard-working. A society that rewards failure and punishes hard work, it must inevitably face the destruction.
The Basic Law provides for the necessity of the tax burden there to To limit where human dignity is also reflected in their own performance and the property is no longer the focus, is mainly because higher-income taxpayers are only object of raising funds of the state. The reduction of taxes and charges is therefore even an inherent constitutional requirement (BVerfGE 93, 121, 138). Since engage in massive tax laws, the general freedom of action, especially in its expression than in the proprietary and personal fulfillment in your professional life (Article 14, Section 1, Article 12 paragraph 1 GG), they may develop any "choking effect" how the Federal Constitutional Court (BVerfGE 87, 153) stated: "The protected Right to freedom should be limited only to the extent that receive the basic entities (taxpayers) is a core component of the success of its own operation in the economic field in the form of basic private-benefit of the acquiree and the fundamental right of disposal of the generated asset right positions remains. "
tax cuts are therefore not only a question of economic rationality, but a commandment of the rights, morality and justice!
