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Ehegattensplitting und Leistungsfähigkeitsprinzip

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  • Cay Folkers

Abstract

The German system of taxation of spouses in which husband and wife each pay income tax on half the total of their combined income is under attack by politicians and business administration experts. In this article the analytical concept of subjective ability to pay, which is familiar in public finance, is contrasted with the „objective net principle” advanced in business administration, and an analytical concept of horizontal equity is presented which demonstrates that the approach of objective ability to pay is flawed and is inconsistent with the basic criteria of justice. From the developed principles of horizontal equity a concept of second best subjective tax base is derived and it is demonstrated that the German system of taxation of spouses is an adequate method of taking account of marriage within this concept. A particularly unjust solution would be to abolish the current system of taxation of spouses while retaining the other deductions from the tax base and the effective progression.

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  • Cay Folkers, 2003. "Ehegattensplitting und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(4), pages 413-424, November.
    • Handle: RePEc:bla:perwir:v:4:y:2003:i:4:p:413-424
    DOI: 10.1046/j.1468-2516.2003.00119.x
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    References listed on IDEAS

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    1. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association, vol. 43(2), pages 113-22, June.
    2. Musgrave, Richard A., 1976. "ET, OT and SBT," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 3-16.
    3. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(2), pages 113-122, June.
    4. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, January.
    5. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
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    Cited by:

    1. Niedergesäss, Markus, 2013. "Employment, partnership and childbearing decisions of German women and men: A simultaneous hazards approach," University of Tübingen Working Papers in Business and Economics 51, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
    2. Eichfelder, Sebastian, 2006. "Ehegattensplitting und ALG II: Nettoeinkommensoptimierung bei Erwerbslosigkeit," Discussion Papers 2006/12, Free University Berlin, School of Business & Economics.

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