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Familienpolitik und deutsches Einkommensteuerrecht: empirische Ergebnisse und familienpolitische Schlussfolgerungen

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  • Maiterth, Ralf

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  • Maiterth, Ralf, 2005. "Familienpolitik und deutsches Einkommensteuerrecht: empirische Ergebnisse und familienpolitische Schlussfolgerungen," arqus Discussion Papers in Quantitative Tax Research 7, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:7
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    1. 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.
    2. Hans-Werner Sinn, 2003. "Das demographische Defizit - die Fakten, die Folgen, die Ursachen und ihre Politikimplikationen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(05), pages 20-36, March.
    3. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
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    Cited by:

    1. 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.

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