Paul Kirchhof

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name = Paul Kirchhof

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birth_date = birth date and age|1943|2|21
birth_place = Osnabrück, Germany
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fields = Tax law, Constitutional law
workplaces = Ruprecht Karl University of Heidelberg
alma_mater = University of Freiburg
Ludwig Maximilian University of Munich
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Paul Kirchhof (born February 21 1943 in Osnabrück) is a German jurist and tax law expert. He is also a professor of law, member of the Pontifical Academy of Social Sciences and a former judge in the Federal Constitutional Court of Germany ("Bundesverfassungsgericht"), the highest court in Germany.

Kirchhof obtained a doctorate at the early age of 25 having studied law in Freiburg and Munich. He then became director of the Institute for Tax Law ("Institut für Steuerrecht") at the University of Münster. In 1987 he was finally appointed to the Federal Constitutional Court of Germany in Karlsruhe, where he remained a judge until 1999. He then assumed the position of professor at the faculty of law at the Ruprecht Karl University of Heidelberg.

During the 2005 federal election campaign, Angela Merkel, leader of the CDU/CSU, announced that Kirchhof would serve as minister of finance if she formed a government. Kirchhof proposed to adopt a flat tax for Germany, with an income tax rate of 25% for nearly everybody. This proposal undermined the CDU's credibility on economic affairs, which had been a key factor in the party's campaign, and lead many Germans to believe that the party's platform for deregulation would only benefit the rich. It was a major contribution to the CDU's drop in the polls, from a lead of 21% over the SPD at the start of the election campaign to 9%. Merkel's own popularity dropped 10% when she publicly endorsed Kirchhof's flat tax proposals. Although Merkel's popularity improved after she later distanced herself from Kirchhof's proposals, the CDU has not recovered its earlier large lead in the polls. Kirchof attempted to bring the matter to a close before polling day by indicating that he would be remaining in academia and would not accept a position in government.

Kirchhof has very conservative opinions on issues such as family and feminism, although these did not become an issue during the campaign. He has been quoted as saying that "the mother's career lies in the family, which doesn't produce power, but friendship, not money, but happiness."

References

*German Wikipedia dated 3 September 2005 Paul Kirchhof
*English Wikipedia dated 3 September 2005 Angela Merkel
*Dutch newspaper, NRC Handelsblad dated 1 September 2005
*Langehein, Jan (August 31/September 7, 2005). "Ein Steuermann für die Zeitreise". "Jungle World" p. 6 ISSN 1613-0766

External links

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* [http://www.kirchhof.uni-hd.de/ Website des Lehrstuhl von Prof. Kirchhof an der Uni Heidelberg] (German language)
* [http://www.schleyer-stiftung.de/Prof.%20Dr.%20Paul%20Kirchhof%20-%20Staatsmodernisierung%20und%20Steuerreform%20.pdf Paul Kirchhof: Staatsmodernisierung und Steuerreform] (German language)
* [http://www.welt.de/data/2005/08/19/761951.html Paul Kirchhof: Das Christentum ist der Humus der freiheitlichen Verfassung] (German language)
* [http://www.wams.de/data/2002/03/31/410460.html?prx=1 Paul Kirchhof: Auslaufmodell Familie?] (German language)
* [http://www.bundessteuergesetzbuch.de/newsservice/newspics/%7B74AAD04C-D8CF-493F-8B33-00E5A498746E%7DDStR_Beihefter_zu_Heft_37.pdf Vorschlag eines EStGB] (German language)
* [http://www.swr.de/nachrichten/bw/-/id=1622/nid=1622/did=652068/121xwf0/index.html Porträt: Paul Kirchhof - SWR.de] (German language)
* [http://www.spiegel.de/politik/deutschland/0,1518,372419,00.html Kirchhof, Schröders neue Wunderwaffe] article by Carsten Volkery in Der Spiegel online August 31 2005 (German language)