IDEAS home Printed from https://ideas.repec.org/a/zbw/espost/92551.html
   My bibliography  Save this article

Das einkommensteuerliche Ehegattensplitting

Author

Listed:
  • Homburg, Stefan

Abstract

The article considers the splitting of income between spouses from an economic perspective. It argues that this provision does not privilege married couples but prohibits their discrimination.

Suggested Citation

  • Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
    • Handle: RePEc:zbw:espost:92551
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/92551/1/Homburg2000Splitting.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Eichfelder, Sebastian, 2006. "Ehegattensplitting und ALG II: Nettoeinkommensoptimierung bei Erwerbslosigkeit," Discussion Papers 2006/12, Free University Berlin, School of Business & Economics.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    3. Schätzlein, Uwe, 2019. "Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz," arqus Discussion Papers in Quantitative Tax Research 244, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Bechara, Peggy & Beimann, Boris & Kambeck, Rainer & Schaffner, Sandra & von den Driesch, Ellen, 2013. "Gutachten zur Reform des Ehegattensplittings," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111424.
    5. Cay Folkers, 2003. "Ehegattensplitting und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(4), pages 413-424, November.
    6. Jörg Althammer, 2002. "Familienbesteuerung - Reformen ohne Ende?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 71(1), pages 67-82.
    7. Maiterth Ralf, 2004. "Verteilungswirkungen alternativer Konzepte zur Familienförderung / Distributional Effects of Alternative Concepts of Family Support: Eine empirische Analyse auf Grundlage der Einkommensteuerstatistik ," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 224(6), pages 696-730, December.
    8. Viktor Steiner & Katharina Wrohlich, 2004. "Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany," CESifo Economic Studies, CESifo Group, vol. 50(3), pages 541-568.
    9. Hackmann, Johannes, 2009. "Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting," Working Paper 93/2009, Helmut Schmidt University, Hamburg.
    10. Viktor Steiner & Katharina Wrohlich, 2008. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
    11. Bergs Christian & Fuest Clemens & Peichl Andreas & Schaefer Thilo, 2007. "Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," Review of Economics, De Gruyter, vol. 58(1), pages 1-27, April.
    12. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    13. Schlick, Gregor, 2005. "Das Splitting-Verfahren bei der Einkommensteuerveranlagung von Ehegatten," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(5), pages 312-319.
    14. Gruber, Magdalena & Höhenberger, Nicole & Höserle, Silke & Niemann, Rainer, 2009. "Familienbesteuerung in Österreich und Deutschland: Eine vergleichende Analyse unter Berücksichtigung aktueller Steuerreformen," arqus Discussion Papers in Quantitative Tax Research 82, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. John-ren Chen & Christian Smekal, 2009. "Should the WTO deal with e-trade taxation issues?," Progress in Development Studies, , vol. 9(4), pages 339-348, October.
    16. Beznoska, Martin & Hentze, Tobias, 2017. "Steuerklassenwahl beim Ehegattensplitting," IW-Kurzberichte 41.2017, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    17. Dräther, Hendrik & Rothgang, Heinz, 2004. "Die Familienversicherung für Ehepaare in der Gesetzlichen Krankenversicherung: Problemanalyse und Lösungsvorschläge," Working papers of the ZeS 09/2004, University of Bremen, Centre for Social Policy Research (ZeS).
    18. Steiner, Viktor & Wrohlich, Katharina, 2006. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?," IZA Discussion Papers 2245, Institute of Labor Economics (IZA).
    19. Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314.
    20. Maiterth, Ralf, 2005. "Familienpolitik und deutsches Einkommensteuerrecht: empirische Ergebnisse und familienpolitische Schlussfolgerungen," arqus Discussion Papers in Quantitative Tax Research 7, arqus - Arbeitskreis Quantitative Steuerlehre.
    21. Hermann Buslei & Katharina Wrohlich, 2014. "Besteuerung von Paaren: das Ehegattensplitting und seine Alternativen," DIW Roundup: Politik im Fokus 21, DIW Berlin, German Institute for Economic Research.
    22. Beznoska, Martin & Hentze, Tobias, 2017. "Ehegattensplitting auf dem Prüfstand," IW-Kurzberichte 59.2017, Institut der deutschen Wirtschaft (IW) / German Economic Institute.

    More about this item

    Keywords

    Income tax; Splitting;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:espost:92551. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.