The cost of the pandemic - will the rich have to pay for the crisis?

The election programs of the parties for the 2021 federal election available to date and contributions in the tax law literature contain various proposed solutions for coping with the financial pandemic consequences. Measures such as the reintroduction of the wealth tax, the introduction of an asset levy and the reform of income and inheritance taxes are intended to make large estates contribute more to the financing of public tasks. The details of implementation but also the consequences for Germany as a business location should not be underestimated.