Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW Weekly Report 10 (2020) 41/42, pp. 423-432
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income … splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However …