Bernd Starkloff
Bernd Starkloff (born February 15, 1944 ) is a German management consultant who, together with Wolfram Engels and Joachim Mitschke, first presented a concept with a negative income tax for Germany in 1974, using the term Bürgergeld for it in its modern sense and thus at the beginning of the social debate which today is associated with the term unconditional basic income .
Life
Starkloff worked as a management consultant and trainer, now lives in Darmstadt , is married and has three children. Starkloff studied mathematics and physics and received his doctorate in 1972 under Wolfram Engels at the University of Frankfurt .
Citizenship Tax
Instead of the “unnecessarily complicated” income tax , he proposed a consumption tax (more precisely “personal spending tax ”). The main goal was to avoid high marginal tax rates , e.g. B. if transfer payments are only granted below certain income limits. The property should be taxed in the event of death ( inheritance tax ), but at the same progressive tax rate as that of (personal) consumption tax.
The concept for the consumption tax with “one negative branch” was born. The tariff could be linear and contained only two parameters: m and B. The (marginal) tax rate m was set at 40% and B was given the name “Bürgergeld”. The entire proposal was called the "Citizenship Tax".
The original idea of a uniform determination of income across all types of income was not pursued at that time, but has been taken into account in a new version from 2011.
Remarks
- ↑ Web presence for this study from 1974 with the original as a PDF file, on p. 14 “Bürgergeld”; Bürgergeld: what is it? ( Memento of the original from May 10, 2017 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. by Helmut Pelzer 11/99 (uni-ulm.de)
- ↑ see e.g. B. Fundamentals of Public Finance: Die Konsumsteuern @ finanzwissenschaft.org, accessed December 28, 2016
Web links
| personal data | |
|---|---|
| SURNAME | Starkloff, Bernd |
| BRIEF DESCRIPTION | German economist |
| DATE OF BIRTH | February 15, 1944 |