These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this … tax justice or ability to pay is ultimately a political question and cannot be determined by scientists or the courts …

is ear-marked for fathers as well as reducing the high marginal tax rates for secondary earners resulting from the joint …

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 …/V should be abolished without replacement and the tax splitting for married couples for very high incomes should be limited. …

It can be shown that job splitting serves to create horizontal tax justice. The article examines to what extent the …

The basic allowance of the german income tax system is designed to ensure that the minimum subsistence level is not … taxed. According to German income tax law, the basic allowance is not deducted from income. Instead, the tax schedule has a … zero-rated bracket. Thus, the income tax schedule has a dual function: it determines the tax burden and exempts the …

In Germany there is one tax on tobacco and also five different taxes on alcohol. The tax revenues of 2012 amounted to … principle of tax equality and cannot be justified on the basis of external effects. The best political solution would be to … unchanged, Germany can only keep the tax rates at a low level. …