The main obstacles that opponents of inheritance tax could articulate to me are that I consider the argumentation of double taxation, as well as their reference to individual property rights.
Max Linß
2.12.201914:02
My main arguments for the inheritance tax are based on the social balance as well as the benefit principle within a social market economy. Social compensation: The inheritance tax should contribute to social justice in order to preserve social peace. It should contribute macro-socially to the correction of social inequality and benefit economically disadvantaged sections of the population. A progressive concentration of wealth among the few, at the expense of the lower and middle classes of wealth, should also be prevented in order to strengthen democracy and avert an imperialistocracy. Benefit Principle: Heirs receive no income and this contradicts my understanding of the benefit principle in our society. By largely similar starting conditions, the motivation of each individual to be strengthened. In addition, incentives should be created for the non-heirs to build their own wealth through ambition and diligence. In addition, within the scope of the performance principle, the promotion of innovation and innovation for economic actors, under the premise of job creation.
In my view, inheritance tax is not intended to take away inherited wealth, but to subject it to a proper taxation on influx of capital. Therefore, I argue, depending on the type of asset, for the following regulation: (A) Inheritance of private assets: € 1 million basic allowance by means of dynamic allowances up to max. 500 T € in addition, depending on the tax office, with subsequent taxation in the amount of 50% of other private assets. (B) Inheritance of business assets: € 30 million basic tax, with subsequent taxation of 50% of other business assets using dynamic tax deferral models. The dynamic tax deferral models are adjusted annually to the rate of inflation by the tax office and serve job security.
תגובות אחרונות
The main obstacles that opponents of inheritance tax could articulate to me are that I consider the argumentation of double taxation, as well as their reference to individual property rights.
מקורות קשורים
חברי בית המדרש
Max Linß