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The over-generous boon: Tax splitting in Germany

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  • Christian Seidl

Abstract

This paper studies the perception of fairness of the income-tax splitting benefit of married couples under the German income-tax régime using interview data from 219 North German employees. The great majority of subjects disapprove of the present boon of tax splitting, which is considered as being excessive. No self-serving bias was observed in the responses. Tax benefits to married couples considered as justified are much smaller than under the present German tax régime. Moreover, the tax benefits which are perceived as equitable are relatively more generous for the higher income strata. Copyright Springer-Verlag 2002
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Suggested Citation

  • Christian Seidl, 2002. "The over-generous boon: Tax splitting in Germany," Journal of Economics, Springer, vol. 9(1), pages 241-260, December.
    • Handle: RePEc:kap:jeczfn:v:9:y:2002:i:1:p:241-260
    DOI: 10.1007/BF03052506
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    References listed on IDEAS

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    1. Linda Babcock & George Loewenstein, 1997. "Explaining Bargaining Impasse: The Role of Self-Serving Biases," Journal of Economic Perspectives, American Economic Association, vol. 11(1), pages 109-126, Winter.
    2. Ebert, Udo & Moyes, Patrick, 2000. "Consistent Income Tax Structures When Households Are Heterogeneous," Journal of Economic Theory, Elsevier, vol. 90(1), pages 116-150, January.
    3. Loewenstein, George & Issacharoff, Samuel & Camerer, Colin & Babcock, Linda, 1993. "Self-Serving Assessments of Fairness and Pretrial Bargaining," The Journal of Legal Studies, University of Chicago Press, vol. 22(1), pages 135-159, January.
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    More about this item

    Keywords

    Income Tax Schedule; Spouse Tax Splitting; E62; C93;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments

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