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Mit der von der Bundesregierung in Auftrag gegebenen »Gesamtevaluation ehe- und familienbezogener Leistungen« wurden erstmals zentrale Instrumente der deutschen Familienpolitik systematisch und umfassend evaluiert. Dabei wurden folgende familienpolitische Ziele vorgegeben: die Sicherung der...
Persistent link: https://www.econbiz.de/10011693550
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 …
Persistent link: https://www.econbiz.de/10010291876
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 …
Persistent link: https://www.econbiz.de/10010290855
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 …
Persistent link: https://www.econbiz.de/10010290930
Many countries have enacted legislation over the past few decades making divorce easier. Some countries have legalized divorce where it had previously been banned, and many have eased the conditions required for a divorce, such as allowing unilateral divorce (both spouses do not have to agree on...
Persistent link: https://www.econbiz.de/10011404940
Custody laws governing living arrangements for children following their parents’ divorce have changed dramatically since the 1970s. Traditionally, one parent—usually the mother—was assigned sole custody of the child. Today, many divorced parents continue to share parental rights and...
Persistent link: https://www.econbiz.de/10011404971
Many countries have enacted legislation over the past few decades making divorce easier. Some countries have legalized divorce where it had previously been banned, and many have eased the conditions required for a divorce, such as allowing unilateral divorce (both spouses do not have to agree on...
Persistent link: https://www.econbiz.de/10013266214
In addition to regular marriage, Australia, Brazil, and 11 US states recognize common law (or de facto) marriage, which allows one or both cohabiting partners to claim, under certain conditions, that an informal union is a marriage. France and some other countries also have several types of...
Persistent link: https://www.econbiz.de/10011573646
, these proposals do not significantly reduce the marginal tax burden on the secondary earner's income and therefore only … amount of additional tax revenue, avoids burdening the lower and middle income brackets, and encourages secondary earners to …
Persistent link: https://www.econbiz.de/10012319485
Ein Realsplitting wie bei Geschiedenen oder eine Individualbesteuerung mit übertragbarem Grundfreibetrag sind traditionelle Reformoptionen für das Ehegattensplitting. Ihr Nachteil ist, dass sie die Grenzbelastungen des Einkommens von zweitverdienenden PartnerInnen kaum reduzieren und somit die...
Persistent link: https://www.econbiz.de/10012319523