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Der Sonderausgabenabzug nach dem Lebenspartnerschaftsergänzungsgesetz

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  • Hackmann, Johannes

Abstract

Ende 2000 hat der Bundestag ein Ergänzungsgesetz zum Lebenspartnerschaftsgesetz verabschiedet, das demnächst in den Vermittlungsausschuss kommt. Ziel dieses Ergänzungsgesetzes ist, die steuerliche Diskriminierung von gleichgeschlechtlichen Gemeinschaften zu beenden. Wie sind die damit verbundenen steuerrechtlichen Regelungen zu beurteilen? Lassen sie sich grundsätzlich rechtfertigen?

Suggested Citation

  • Hackmann, Johannes, 2002. "Der Sonderausgabenabzug nach dem Lebenspartnerschaftsergänzungsgesetz," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 82(4), pages 241-248.
    • Handle: RePEc:zbw:wirtdi:41289
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    Cited by:

    1. Hackmann, Johannes, 2009. "Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting," Working Paper 93/2009, Helmut Schmidt University, Hamburg.

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