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Das Familienrealsplitting als Reformoption der Familienbesteuerung

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Author Info

  • Bergs, Christian
  • Fuest, Clemens
  • Peichl, Andreas
  • Schaefer, Thilo

Abstract

Die Auseinandersetzung um die Weiterentwicklung des Ehegattensplittings in Richtung einer stärkeren steuerlichen Berücksichtigung von Kindern hält in der Regierungskoalition an. Wie kann ein Familiensplitting ausgestaltet werden? Welche Wirkungen ergeben sich auf das Steueraufkommen? Welche Be- und Entlastungen erfahren die verschiedenen Gruppen an Steuerzahlern? Welche Effekte sind auf das Arbeitsangebot zu erwarten ? --

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Bibliographic Info

Article provided by ZBW – German National Library of Economics / Leibniz Information Centre for Economics in its journal Wirtschaftsdienst.

Volume (Year): 86 (2006)
Issue (Month): 10 ()
Pages: 639-644

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Handle: RePEc:zbw:wirtdi:42639

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Cited by:
  1. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics 06-10, University of Cologne, FiFo Institute for Public Economics.
  2. Viktor Steiner & Katharina Wrohlich, 2007. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?," SOEPpapers on Multidisciplinary Panel Data Research 44, DIW Berlin, The German Socio-Economic Panel (SOEP).
  3. Beninger, Denis & Bonin, Holger & Horstschräer, Julia & Mühler, Grit, 2010. "Wirkungen eines Betreuungsgeldes bei bedarfsgerechtem Ausbau frühkindlicher Kindertagesbetreuung: Eine Mikrosimulationsstudie," IZA Standpunkte, Institute for the Study of Labor (IZA) 31, Institute for the Study of Labor (IZA).
  4. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, 01.
  5. Andreas Peichl & Thilo Schaefer, 2009. "FiFoSiM - an integrated tax benefit microsimulation and CGE model for Germany," International Journal of Microsimulation, Interational Microsimulation Association, vol. 2(1), pages 1-15.
  6. Richard Ochmann & Katharina Wrohlich, 2013. "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 3-11.

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