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Gutachten zur Reform des Ehegattensplittings

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  • Bechara, Peggy
  • Beimann, Boris
  • Kambeck, Rainer
  • Schaffner, Sandra
  • von den Driesch, Ellen

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  • Bechara, Peggy & Beimann, Boris & Kambeck, Rainer & Schaffner, Sandra & von den Driesch, Ellen, 2013. "Gutachten zur Reform des Ehegattensplittings," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111424.
    • Handle: RePEc:zbw:rwipro:111424
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    1. James J. Heckman, 1976. "The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models," NBER Chapters, in: Annals of Economic and Social Measurement, Volume 5, number 4, pages 475-492, National Bureau of Economic Research, Inc.
    2. Eichhorst, Werner & Hinz, Tina & Marx, Paul & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian & Thode, Eric & Tobsch, Verena, 2012. "Geringfügige Beschäftigung: Situation und Gestaltungsoptionen," IZA Research Reports 47, Institute of Labor Economics (IZA).
    3. 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.
    4. Albers, Willi, 1988. "Das Splittingverfahren in der Einkommensteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 68(8), pages 412-418.
    5. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, July.
    6. Arthur van Soest, 1995. "Structural Models of Family Labor Supply: A Discrete Choice Approach," Journal of Human Resources, University of Wisconsin Press, vol. 30(1), pages 63-88.
    7. Stefan Bach & Hermann Buslei, 2003. "Fiskalische Wirkungen einer Reform der Ehegattenbesteuerung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 70(22), pages 345-353.
    8. Ernst Niemeier & Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2012. "Die falschen Angriffe auf das Ehegattensplitting," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(9), pages 613-625, September.
    9. Schlick, Gregor, 2005. "Das Splitting-Verfahren bei der Einkommensteuerveranlagung von Ehegatten," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(5), pages 312-319.
    10. Viktor Steiner & Katharina Wrohlich, 2005. "Work Incentives and Labor Supply Effects of the ‘Mini-Jobs Reform’ in Germany," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 32(1), pages 91-116, March.
    11. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
    12. Kröger, Hanna & Schaffner, Sandra, 2011. "The Intensive and Extensive Margin of European Labour Supply," Ruhr Economic Papers 291, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
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    Cited by:

    1. Schätzlein, Uwe, 2019. "Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz," arqus Discussion Papers in Quantitative Tax Research 244, arqus - Arbeitskreis Quantitative Steuerlehre.

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