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Der Splittingtarif im Einkommensteuerrecht : Alternativen der ehelichen und familiären Förderung
Berghaus, Frank - 2022
Persistent link: https://www.econbiz.de/10013186291
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Familienbesteuerung und Splitting : Änderungsvorschläge auf dem Prüfstand
Schulemann, Olaf - 2007
Persistent link: https://www.econbiz.de/10013386774
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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However … regulations. A satisfactory compromise would thus be de facto income splitting for married couples with a transferable amount …
Persistent link: https://www.econbiz.de/10012301541
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003779678
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German income taxation and the timing of marriage
Fink, Alexander - In: Applied economics 52 (2020) 5, pp. 475-489
Persistent link: https://www.econbiz.de/10012197426
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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2009
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10014206666
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Vermeidung von Schlechterstellungen der Ehe gegenüber nichtehelicher Lebensgemeinschaften im Einkommensteuerrecht
Parsche, Rüdiger (contributor);  … - 1999
Persistent link: https://www.econbiz.de/10013378681
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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2021
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10013324796
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Die verfassungsrechtliche und steuersystematische Untersuchung der Ehegattenbesteuerung und ihrer Alternativmodelle
Thiede, Sabine - 1999
Persistent link: https://www.econbiz.de/10001380600