IDEAS home Printed from https://ideas.repec.org/p/zbw/hbsarb/151.html
   My bibliography  Save this paper

Die Verfassungsmäßigkeit eines einheitlichen und der Besteuerung unterworfenen Kindergeldes: Rechtsgutachten

Author

Listed:
  • Lenze, Anne

Abstract

No abstract is available for this item.

Suggested Citation

  • Lenze, Anne, 2008. "Die Verfassungsmäßigkeit eines einheitlichen und der Besteuerung unterworfenen Kindergeldes: Rechtsgutachten," Arbeitspapiere 151, Hans-Böckler-Stiftung, Düsseldorf.
    • Handle: RePEc:zbw:hbsarb:151
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/116613/1/hbs_arbp_151.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Spangenberg, Ulrike, 2005. "Neuorientierung der Ehebesteuerung: Ehegattensplitting und Lohnsteuerverfahren. Gutachten," Arbeitspapiere 106, Hans-Böckler-Stiftung, Düsseldorf.
    2. 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.
    3. Dohmen, Dieter & Himpele, Klemens, 2006. "Umfinanzierung der elterlichen Kosten für den Schulbesuch der Kinder durch Kürzungen beim Kindergeld," FiBS-Forum 34, Forschungsinstitut für Bildungs- und Sozialökonomie (FiBS).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?," Discussion Papers of DIW Berlin 542, DIW Berlin, German Institute for Economic Research.
    2. Christian Dudel, 2009. "The Demographic Dilemma: Fertility, Female Labor Force Participation and Future Growth in Germany 2007-2060," SOEPpapers on Multidisciplinary Panel Data Research 158, DIW Berlin, The German Socio-Economic Panel (SOEP).
    3. Spangenberg, Ulrike & Färber, Gisela & Späth, Corinna, 2020. "Mittelbare Diskriminierung im Lohnsteuerverfahren: Auswirkungen der Lohnsteuerklassen auf Nettoeinkommen und Lohnersatzleistungen," Working Paper Forschungsförderung 190, Hans-Böckler-Stiftung, Düsseldorf.
    4. 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.
    5. Alexandre Baclet & Fabien Dell & Viktor Steiner & Katharina Wrohlich, 2005. "Verteilungseffekte der staatlichen Familienförderung: ein empirischer Vergleich zwischen Deutschland und Frankreich ; Kurzexpertise ; Forschungsprojekt im Auftrag der Hans-Böckler-Stiftung, Forschungs," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 9, number pbk9.
    6. Eekhoffund Johann & Henman Barbara, 2002. "Familiengeld und Kindergeld als Instrumente der Familienförderung," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 51(3), pages 269-286, December.
    7. Wörz, Markus, 2011. "Family dissolution and public policies in Germany: Social provisions and institutional changes since the 1980s," Discussion Papers, Research Unit: Inequality and Social Integration SP I 2011-207, WZB Berlin Social Science Center.
    8. 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.

    More about this item

    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:hbsarb:151. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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/boeckde.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.