The tax dilemma of married women in Germany

It is interesting to note that the theory of comprehensive income taxation often refers to ability to pay without specifying precisely whose ability is meant: that of the individual or that of the family. It is obvious that each person is socially and morally committed to other individuals-notably vis-a-vis parents or children. This usually leads to intra-household transfers of income which must affect the individual ability to pay of each family member. The problem of income-sharing in the family is, however, often ignored in the literature.