that campaigns for a specific type of distribution of taxation burden should at first apply the underlying principles to …

taxation of married couples with full income splitting ("Ehegattensplitting") could help to mitigate the existing gender gaps …

taxation with a factor could eliminate possible disadvantages of tax class combination III/V, particularly the high marginal …

guaranties that taxation does not distort the household’s division of labour. In order to reduce the negative work incentives for …Joint taxation is a tax subsidy for married couples in Germany. It strictly follows the ability to pay principle, and … the second earner, the tax system does not have to change from joint to individual taxation, but tax class combination III …