Unconstitutionality of the income tax calculation when offsetting foreign taxes with regard to the exemption of the subsistence minimum? A quantitative analysis

The present study addresses a previously unexamined question of whether the calculation of income tax in the case of foreign tax credits violates constitutional law. Methodologically, this is investigated via quantitative analysis. As part of a quantitative analysis it is shown that the current meth...

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Bibliographic Details

Published in:	Heliyon
Main Author:	Thomas Kollruss
Format:	Article
Language:	English
Published:	Elsevier 2025-01-01
Subjects:	Income taxation Constitutional law Tax calculation Foreign income Imputation method Tax policy
Online Access:	http://www.sciencedirect.com/science/article/pii/S2405844024171277