Niemeier, Ernst - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 9, pp. 613-620
These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this taxation scheme, because in his opinion it is not aimed at furthering families or children but making sure that a couple does not have to pay more taxes than two singles. He argues...
