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Das Splitting-Verfahren bei der Einkommensteuerveranlagung von Ehegatten

  • Schlick, Gregor
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    Das Ehegattensplitting ist in jüngster Vergangenheit nicht nur aus verteilungspolitischen, sondern auch aus familienpolitischen Gründen in Frage gestellt worden. Wie entsteht der Splitting-Effekt? Wovon hängt der Umfang dieses Effektes ab? Wie hat sich das Ehegattensplitting seit 1998 entwickelt?

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    File URL: https://econstor.eu/bitstream/10419/42436/1/487772059.pdf
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    Article provided by ZBW – German National Library of Economics / Leibniz Information Centre for Economics in its journal Wirtschaftsdienst.

    Volume (Year): 85 (2005)
    Issue (Month): 5 ()
    Pages: 312-319

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    Handle: RePEc:zbw:wirtdi:42436
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    1. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 261-268.
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