IDEAS home Printed from https://ideas.repec.org/a/zbw/wirtdi/42639.html
   My bibliography  Save this article

Das Familienrealsplitting als Reformoption der Familienbesteuerung

Author

Listed:
  • 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 ?

Suggested Citation

  • Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2006. "Das Familienrealsplitting als Reformoption der Familienbesteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(10), pages 639-644.
    • Handle: RePEc:zbw:wirtdi:42639
    DOI: 10.1007/s10273-006-0570-4
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/42639/1/519334671.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.1007/s10273-006-0570-4?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Denis Beninger & Holger Bonin & Julia Horstschräer & Grit Mühler, 2010. "Wirkungen eines Betreuungsgeldes bei bedarfsgerechtem Ausbau frühkindlicher Kindertagesbetreuung: eine Mikrosimulationsstudie," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(3), pages 147-168.
    2. Nina Hetzer & Andreas Peichl, 2010. "Tax reform despite empty public coffers?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    3. 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.
    4. Jung, Anna & Thöne, Michael & Elschner, Christina & Ernst, Christof & Overesch, Michael & Bergs, Christian & Schaefer, Thilo, 2009. "Evaluierung von Steuervergünstigungen. Band 3: Evaluierungsberichte (zweiter Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110522.
    5. Schaefer, Thilo & Peichl, Andreas, 2006. "Documentation FiFoSiM: integrated tax benefit microsimulation and CGE model," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, FiFo Institute for Public Economics.
    6. Viktor Steiner & Katharina Wrohlich, 2008. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
    7. Andreas Peichl & Thilo Schaefer, 2009. "FiFoSiM - an integrated tax benefit microsimulation and CGE model for Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 2(1), pages 1-15.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:wirtdi:42639. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.