Individuelle Entscheidungen zur Steuerverwendung
Alexander Dilger
März 2025

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Abstract

Individual Decisions on Tax Use

It is proposed that individual taxpayers be allowed to decide how the taxes they pay should be used, for example, by allocating them to specific or larger budget items in the state budget. Furthermore, taxpayers should be allowed to choose whether to continue to leave these budgetary decisions to elected politicians or to refund tax revenues. However, this refund should not be done in the form of an individual tax rebate, which would essentially eliminate the tax liability that is useful for financing public goods, but rather proportionally through a special fund that is individually funded and distributed proportionally to all taxpayers.