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Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting

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  • Hackmann, Johannes

    (Helmut Schmidt University, Hamburg)

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  • Hackmann, Johannes, 2009. "Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting," Working Paper 93/2009, Helmut Schmidt University, Hamburg.
    • Handle: RePEc:ris:vhsuwp:2009_093
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    References listed on IDEAS

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    1. Homburg, Stefan & Gräff, Carsten, 1988. "Zur ökonomischen Begründbarkeit eines Familienlastenausgleichs," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 13-28.
    2. Peter Gottfried & Wolfram Richter, 1999. "The Tax Unit and Household Production: Comment," Journal of Political Economy, University of Chicago Press, vol. 107(2), pages 404-409, April.
    3. Hackmann, Johannes, 2002. "Der Sonderausgabenabzug nach dem Lebenspartnerschaftsergänzungsgesetz," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 82(4), pages 241-248.
    4. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, July.
    5. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
    6. Scherf, Wolfgang, 1999. "Das Ehegattensplitting ist kein Steuervorteil," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 79(1), pages 27-34.
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    More about this item

    Keywords

    Einkommensteuer; Ehegattenbesteuerung; Ehegattensplitting; Splittingrechtfertigung; Globaleinkommensbesteuerung;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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