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Ehegattensplitting auf dem Prüfstand

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  • Beznoska, Martin
  • Hentze, Tobias

Abstract

Das Ehegattensplitting taucht auch diesmal wieder in vielen Wahlprogrammen zur Bundestagswahl auf. Dies unterstreicht die Relevanz, die Politiker dieser Institution im Steuerrecht zuschreiben. Während die einen alles beim Alten belassen wollen, planen die anderen grundlegende Änderungen. Vor allem für die klassische Alleinverdiener-Ehe hätte das finanzielle Folgen.

Suggested Citation

  • Beznoska, Martin & Hentze, Tobias, 2017. "Ehegattensplitting auf dem Prüfstand," IW-Kurzberichte 59.2017, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    • Handle: RePEc:zbw:iwkkur:592017
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    References listed on IDEAS

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    1. Beznoska, Martin & Hentze, Tobias, 2017. "Die Verteilung der Steuerlast in Deutschland [The distribution of the tax burden in Germany]," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 44(1), pages 99-116.
    2. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
    3. Beznoska, Martin, 2016. "Dokumentation zum Steuer-, Abgaben- und Transfer-Mikrosimulationsmodell des IW Köln (STATS)," IW-Reports 27/2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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