IDEAS home Printed from https://ideas.repec.org/a/kap/jeczfn/v77y2002i1p241-260.html
   My bibliography  Save this article

The over-generous boon: Tax splitting in Germany

Author

Listed:
  • Christian Seidl

Abstract

This paper studies the perception of fairness of the income-tax splitting benefit of married couples under the German income-tax régime using interview data from 219 North German employees. The great majority of subjects disapprove of the present boon of tax splitting, which is considered as being excessive. No self-serving bias was observed in the responses. Tax benefits to married couples considered as justified are much smaller than under the present German tax régime. Moreover, the tax benefits which are perceived as equitable are relatively more generous for the higher income strata. Copyright Springer-Verlag 2002

Suggested Citation

  • Christian Seidl, 2002. "The over-generous boon: Tax splitting in Germany," Journal of Economics, Springer, vol. 77(1), pages 241-260, December.
  • Handle: RePEc:kap:jeczfn:v:77:y:2002:i:1:p:241-260
    DOI: 10.1007/BF03052506
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/BF03052506
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/BF03052506?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.

    Other versions of this item:

    References listed on IDEAS

    as
    1. Loewenstein, George & Issacharoff, Samuel & Camerer, Colin & Babcock, Linda, 1993. "Self-Serving Assessments of Fairness and Pretrial Bargaining," The Journal of Legal Studies, University of Chicago Press, vol. 22(1), pages 135-159, January.
    2. Ebert, Udo & Moyes, Patrick, 2000. "Consistent Income Tax Structures When Households Are Heterogeneous," Journal of Economic Theory, Elsevier, vol. 90(1), pages 116-150, January.
    3. Linda Babcock & George Loewenstein, 1997. "Explaining Bargaining Impasse: The Role of Self-Serving Biases," Journal of Economic Perspectives, American Economic Association, vol. 11(1), pages 109-126, Winter.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Simon G�chter & Arno Riedl, "undated". "Moral Property Rights in Bargaining," IEW - Working Papers 113, Institute for Empirical Research in Economics - University of Zurich.
    2. Daniel Agness & Travis Baseler & Sylvain Chassang & Pascaline Dupas & Erik Snowberg, 2022. "Valuing the Time of the Self-Employed," Working Papers 2022-2, Princeton University. Economics Department..
    3. Ubeda, Paloma, 2014. "The consistency of fairness rules: An experimental study," Journal of Economic Psychology, Elsevier, vol. 41(C), pages 88-100.
    4. Wulf Gaertner & Richard Bradley & Yongsheng Xu & Lars Schwettmann, 2019. "Against the proportionality principle: Experimental findings on bargaining over losses," PLOS ONE, Public Library of Science, vol. 14(7), pages 1-18, July.
    5. Christoph Engel & Michael Kurschilgen, 2010. "Fairness Ex Ante & Ex Post – An Experimental Test of the German “Bestseller Paragraph”," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2010_29, Max Planck Institute for Research on Collective Goods, revised Nov 2010.
    6. Guy Mayraz, 2011. "Wishful Thinking," CEP Discussion Papers dp1092, Centre for Economic Performance, LSE.
    7. Ben Greiner & Werner Güth & Ro’i Zultan, 2012. "Social communication and discrimination: a video experiment," Experimental Economics, Springer;Economic Science Association, vol. 15(3), pages 398-417, September.
    8. Traub, Stefan & Seidl, Christian & Schmidt, Ulrich, 2003. "Lorenz, Pareto, Pigou: Who Scores Best? Experimental Evidence on Dominance Relations of Income Distributions," Economics Working Papers 2003-04, Christian-Albrechts-University of Kiel, Department of Economics.
    9. Heinicke, Franziska & König-Kersting, Christian & Schmidt, Robert, 2022. "Injunctive vs. descriptive social norms and reference group dependence," Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 199-218.
    10. Tetsuo Yamamori & Kazuyuki Iwata, 2019. "Endogenous Social Preferences in Bargaining and Contract Enforcement," Working Papers e134, Tokyo Center for Economic Research.
    11. Eric Cardella & Carl Kitchens, 2017. "The impact of award uncertainty on settlement negotiations," Experimental Economics, Springer;Economic Science Association, vol. 20(2), pages 333-367, June.
    12. James Konow, 2000. "Fair Shares: Accountability and Cognitive Dissonance in Allocation Decisions," American Economic Review, American Economic Association, vol. 90(4), pages 1072-1091, September.
    13. Hu Sun & Yun Wang, 2019. "Do On-lookers See Most of the Game? Evaluating Job-seekers' Competitiveness of Oneself versus of Others in a Labor Market Experiment," Working Papers 2019-07-11, Wang Yanan Institute for Studies in Economics (WISE), Xiamen University.
    14. Oren Bar-Gill & Christoph Engel, 2016. "Bargaining in the Absence of Property Rights: An Experiment," Journal of Law and Economics, University of Chicago Press, vol. 59(2), pages 477-495.
    15. Oren Bar-Gill & Christoph Engel, 2018. "How to Protect Entitlements: An Experiment," Journal of Law and Economics, University of Chicago Press, vol. 61(3), pages 525-553.
    16. repec:cup:judgdm:v:16:y:2021:i:1:p:1-19 is not listed on IDEAS
    17. Deffains, Bruno & Langlais, Eric, 2008. "Legal Interpretative Process and Litigants’ Cognitive Biases," MPRA Paper 14370, University Library of Munich, Germany.
    18. Zev J. Eigen & Yair Listokin, 2012. "Do Lawyers Really Believe Their Own Hype, and Should They? A Natural Experiment," The Journal of Legal Studies, University of Chicago Press, vol. 41(2), pages 239-267.
    19. Karen Huang & Regan M. Bernhard & Netta Barak-Corren & Max Bazerman & Joshua D. Greene, 2021. "Veil-of-ignorance reasoning mitigates self-serving bias in resource allocation during the COVID-19 crisis," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 16(1), pages 1-19, January.
    20. Sandro Ambuehl, 2017. "An Offer You Can't Refuse? Testing Undue Inducement," CESifo Working Paper Series 6296, CESifo.
    21. Asheim, Geir B. & Helland, Leif & Hovi, Jon & Hoyland, Bjorn, 2008. "Self-serving Dictators," Memorandum 26/2008, Oslo University, Department of Economics.

    More about this item

    Keywords

    Income Tax Schedule; Spouse Tax Splitting; E62; C93;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jeczfn:v:77:y:2002:i:1:p:241-260. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.