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Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG

Dirk, Schmidtmann (2010): Optimierung der Tarifvergünstigungen für außerordentliche Einkünfte und des negativen Progressionsvorbehalts durch die Schedulenbesteuerung gem. § 34a EStG und §§ 32d, 43 Abs. 5 EStG.

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Abstract

Extraordinary income is subject to preferential tax rates. Only one-fifth of extraordinary income is taken into account for progressive tax rate purposes or, alternatively, only 56% of the average tax rate governing the overall income is applied to the extraordinary income. If taxpayers accrue tax exempt income subject to a progressivity proviso, a specific rate of taxation is applied to the taxable amount. This article reveals analytically by means of a taxation rate analysis that focuses on marginal and material changes in taxable income the conditions under which a variation in income by means of the definite flat rate withholding tax and the tax privilege for retained earnings to optimise both tax privileges for extraordinary income and the negative progressivity proviso can be advantageous.

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