Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
, these proposals do not significantly reduce the marginal tax burden on the secondary earner's income and therefore only … and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal … amount of additional tax revenue, avoids burdening the lower and middle income brackets, and encourages secondary earners to …