Paul Kirchhof
Encyclopedia
Paul Kirchhof 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 University of Heidelberg School of Law
.
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 a graduated income tax rate of 15, 20 and 25%. Chancellor Gerhard Schröder
successfully mocked Kirchhof during the SPD′s campaign, calling him "that professor from Heidelberg", implying Kirchhof an ivory-towered point of view.
This proposal undermined the CDU's credibility on economic affairs, 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 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."
Kirchhof is the older brother of sitting Federal Constitutional Court Justice Ferdinand Kirchhof
.
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
jurist
Jurist
A jurist or jurisconsult is a professional who studies, develops, applies, or otherwise deals with the law. The term is widely used in American English, but in the United Kingdom and many Commonwealth countries it has only historical and specialist usage...
and tax law
Tax law
Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.-Major issues:Primary taxation issues facing the governments world over include;* taxes on income and wealth...
expert. He is also a professor of law, member of the Pontifical Academy of Social Sciences
Pontifical Academy of Social Sciences
The Pontifical Academy of Social Sciences was established in January 1994 by Pope John Paul II. It is headquartered in the Casina Pio IV in the Vatican. Professor Edmond Malinvaud was its first president...
and a former judge
Judge
A judge is a person who presides over court proceedings, either alone or as part of a panel of judges. The powers, functions, method of appointment, discipline, and training of judges vary widely across different jurisdictions. The judge is supposed to conduct the trial impartially and in an open...
in the Federal Constitutional Court of Germany
Federal Constitutional Court of Germany
The Federal Constitutional Court is a special court established by the Grundgesetz, the German basic law...
(Bundesverfassungsgericht), the highest court in Germany.
Kirchhof obtained a doctorate at the early age of 25 having studied law
Law
Law is a system of rules and guidelines which are enforced through social institutions to govern behavior, wherever possible. It shapes politics, economics and society in numerous ways and serves as a social mediator of relations between people. Contract law regulates everything from buying a bus...
in Freiburg
Freiburg
Freiburg im Breisgau is a city in Baden-Württemberg, Germany. In the extreme south-west of the country, it straddles the Dreisam river, at the foot of the Schlossberg. Historically, the city has acted as the hub of the Breisgau region on the western edge of the Black Forest in the Upper Rhine Plain...
and Munich
Munich
Munich The city's motto is "" . Before 2006, it was "Weltstadt mit Herz" . Its native name, , is derived from the Old High German Munichen, meaning "by the monks' place". The city's name derives from the monks of the Benedictine order who founded the city; hence the monk depicted on the city's coat...
. He then became director of the Institute for Tax Law (Institut für Steuerrecht) at the University of Münster
University of Münster
The University of Münster is a public university located in the city of Münster, North Rhine-Westphalia in Germany. The WWU is part of the Deutsche Forschungsgemeinschaft, a society of Germany's leading research universities...
. In 1987 he was finally appointed to the Federal Constitutional Court of Germany in Karlsruhe
Karlsruhe
The City of Karlsruhe is a city in the southwest of Germany, in the state of Baden-Württemberg, located near the French-German border.Karlsruhe was founded in 1715 as Karlsruhe Palace, when Germany was a series of principalities and city states...
, where he remained a judge until 1999. He then assumed the position of professor at the University of Heidelberg School of Law
Heidelberg University Faculty of Law
The University of Heidelberg Faculty of Law , located in Heidelberg, Germany, is one of the original four constituent faculties of the University of Heidelberg...
.
During the 2005 federal election
German federal election, 2005
German federal elections took place on 18 September 2005 to elect the members of the 16th German Bundestag, the federal parliament of Germany. They became necessary after a motion of confidence in Chancellor Gerhard Schröder failed on 1 July...
campaign, Angela Merkel
Angela Merkel
Angela Dorothea Merkel is the current Chancellor of Germany . Merkel, elected to the Bundestag from Mecklenburg-Vorpommern, has been the chairwoman of the Christian Democratic Union since 2000, and chairwoman of the CDU-CSU parliamentary coalition from 2002 to 2005.From 2005 to 2009 she led a...
, leader of the CDU/CSU, announced that Kirchhof would serve as minister of finance if she formed a government. Kirchhof proposed a graduated income tax rate of 15, 20 and 25%. Chancellor Gerhard Schröder
Gerhard Schröder
Gerhard Fritz Kurt Schröder is a German politician, and was Chancellor of Germany from 1998 to 2005. A member of the Social Democratic Party of Germany , he led a coalition government of the SPD and the Greens. Before becoming a full-time politician, he was a lawyer, and before becoming Chancellor...
successfully mocked Kirchhof during the SPD′s campaign, calling him "that professor from Heidelberg", implying Kirchhof an ivory-towered point of view.
This proposal undermined the CDU's credibility on economic affairs, 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
Social Democratic Party of Germany
The Social Democratic Party of Germany is a social-democratic political party in Germany...
at the start of the election campaign to 9%. Merkel's own popularity dropped 10% when she publicly endorsed Kirchhof's 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
Feminism
Feminism is a collection of movements aimed at defining, establishing, and defending equal political, economic, and social rights and equal opportunities for women. Its concepts overlap with those of women's rights...
, 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."
Kirchhof is the older brother of sitting Federal Constitutional Court Justice Ferdinand Kirchhof
Ferdinand Kirchhof
Ferdinand Kirchhof is a German judge, jurisprudent and tax law expert. Since October 1st, 2007, he is sitting Justice of the Federal Constitutional Court of Germany in the court's first senate. In March 2009, he has been elected vice president of the court...
.
External links
- Website des Lehrstuhl von Prof. Kirchhof an der Uni Heidelberg (German language)
- Paul Kirchhof: Staatsmodernisierung und Steuerreform (German language)
- Paul Kirchhof: Das Christentum ist der Humus der freiheitlichen Verfassung (German language)
- Paul Kirchhof: Auslaufmodell Familie? (German language)
- Vorschlag eines EStGB (German language)
- Porträt: Paul Kirchhof - SWR.de (German language)
- Kirchhof, Schröders neue Wunderwaffe article by Carsten Volkery in Der SpiegelDer SpiegelDer Spiegel is a German weekly news magazine published in Hamburg. It is one of Europe's largest publications of its kind, with a weekly circulation of more than one million.-Overview:...
online August 31 2005 (German language) - Kirchhof's page at the Pontifical Academy of Social Sciences