Das Periodizitätsprinzip und alternative Besteuerungsmodelle

Modern income taxes are collected periodically worldwide. However, depending on the specific design of the respective tax law, this can lead to unjustified differences in tax burdens when viewed over a longer period. The author first highlights the significance and implementation of the so-called principle of periodicity in German income tax law. He presents existing alternative taxation and reform models and recommends a lifetime average income tax for the reform of the Income Tax Act. Finally, the author introduces various options for tax planning to avoid tax misallocations due to periodicity in the business sector.