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Das Ehegattensplitting steht der Erwerbstätigkeit von Frauen nicht im Weg
[The Taxation of Couples in Germany Does Not Prevent Women from Working]

Author

Listed:
  • Steffen J. Roth

    (Universität zu Köln)

Abstract

Zusammenfassung Das Splittingverfahren dient dazu, horizontale Steuergerechtigkeit zu schaffen. Es wird gezeigt, dass das Splittingverfahren selbst nicht Ursache für die Zurückhaltung von Frauen am Arbeitsmarkt ist. Mit diesem Verfahren bleibt der Gesetzgeber neutral gegenüber den privaten Entscheidungen von Paaren über ihre Arbeitsteilung. Seine Abschaffung hingegen dient der Förderung eines bestimmten Lebensmodells und verstößt gegen den Grundsatz der horizontalen Gerechtigkeit.

Suggested Citation

  • Steffen J. Roth, 2022. "Das Ehegattensplitting steht der Erwerbstätigkeit von Frauen nicht im Weg [The Taxation of Couples in Germany Does Not Prevent Women from Working]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(12), pages 965-970, December.
    • Handle: RePEc:spr:wirtsc:v:102:y:2022:i:12:d:10.1007_s10273-022-3347-5
    DOI: 10.1007/s10273-022-3347-5
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    References listed on IDEAS

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    1. Bachmann Ronald & Jäger Philipp & Jessen Robin, 2021. "A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 70(2), pages 105-131, August.
    2. Maximilian Joseph Blömer & Przemyslaw Brandt & Andreas Peichl, 2021. "Getting out of the Second Earner Trap: Reform Proposals to Reduce Misaligned Incentives in the German Tax and Social Security System," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 126.
    3. Chirvi, Malte, 2019. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland," arqus Discussion Papers in Quantitative Tax Research 241, arqus - Arbeitskreis Quantitative Steuerlehre.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    H24; J20; A13;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J20 - Labor and Demographic Economics - - Demand and Supply of Labor - - - General
    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values

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