Paul Kirchhof
| Paul Kirchhof | |
|---|---|
 |
|
| Born |
February 21, 1943 Osnabrück, Germany |
| Fields | Tax law, Constitutional law |
| Institutions | Ruprecht Karl University of Heidelberg |
| Alma mater |
University of Freiburg Ludwig Maximilian University of Munich |
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 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 led 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 did not recover 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.
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