Die falschen Angriffe auf das Ehegattensplitting
AbstractThese articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this taxation scheme, because in his opinion it is not aimed at furthering families or children but making sure that a couple does not have to pay more taxes than two singles. He argues that there are constitutional reasons to treat equal incomes equally, which he refers to as “horizontal justice”. Furthermore, he rejects evidence of a negative labour supply effect on the second earner. A team of authors at the DIW find his argumentation not at all convincing. First, they say, determining tax justice or ability to pay is ultimately a political question and cannot be determined by scientists or the courts. Thus, a constitutional determination of marriage taxation on the existing full income-splitting procedure is excessive. Second, the empirical evidence of negative labour supply effects of full income splitting for the second earner can simply not be denied. Niemeier argues why such supply effects cannot exist. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2012
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Springer in its journal Wirtschaftsdienst.
Volume (Year): 92 (2012)
Issue (Month): 9 (September)
Contact details of provider:
Postal: Düsternbrooker Weg 120, 24105 Kiel / Neuer Jungfernstieg 21, 20354 Hamburg
Phone: +49 431 8814-1
Fax: +49 431 8814-520
Web page: http://www.springerlink.com/link.asp?id=113054
More information through EDIRC
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Guenther Eichhorn) or (Christopher F Baum).
If references are entirely missing, you can add them using this form.