Familienbesteuerung in Österreich und Deutschland: Eine vergleichende Analyse unter Berücksichtigung aktueller Steuerreformen
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Fabien Dell & Katharina Wrohlich, 2006. "Income Taxation and its Family Components in France," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(4), pages 50-54, 02.
- Fabien Dell & Katharina Wrohlich, 2006. "Income Taxation and its Family Components in France," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(04), pages 50-54, February.
- Baclet, Alexandre & Dell, Fabien & Wrohlich, Katharina, 2005.
"Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?,"
IZA Discussion Papers
1894, Institute of Labor Economics (IZA).
- Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?," Discussion Papers of DIW Berlin 542, DIW Berlin, German Institute for Economic Research.
- 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.
- Viktor Steiner & Katharina Wrohlich, 2007. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?," SOEPpapers on Multidisciplinary Panel Data Research 44, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Rüdiger Parsche & Rigmar Osterkamp, 2004. "Child Support and Children's Tax Allowances in Selected European Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 50-54, October.
- repec:ces:ifodic:v:4:y:2006:i:4:p:14567444 is not listed on IDEAS
- Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
- 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.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Bergs Christian & Schaefer Thilo & Fuest Clemens & Peichl Andreas, 2007.
"Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte,"
Review of Economics, De Gruyter, vol. 58(1), pages 1-27, April.
- Peichl, Andreas & Fuest, Clemens & Bergs, Christian & Schaefer, Thilo, 2006. "Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-8, University of Cologne, FiFo Institute for Public Economics.
- Viktor Steiner & Katharina Wrohlich, 2006.
"Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives,"
Discussion Papers of DIW Berlin
612, DIW Berlin, German Institute for Economic Research.
- Steiner, Viktor & Wrohlich, Katharina, 2006. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?," IZA Discussion Papers 2245, Institute of Labor Economics (IZA).
- Maiterth Ralf, 2004. "Verteilungswirkungen alternativer Konzepte zur Familienförderung / Distributional Effects of Alternative Concepts of Family Support: Eine empirische Analyse auf Grundlage der Einkommensteuerstatistik ," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 224(6), pages 696-730, December.
- Margit Schratzenstaller, 2015. "Family Benefits and Family Policy in Selected European Countries," WIFO Bulletin, WIFO, vol. 20(15), pages 166-179, September.
- Margit Schratzenstaller, 2014. "Familienpolitik in ausgewählten europäischen Ländern im Vergleich," WIFO Studies, WIFO, number 50840, April.
- 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.
- S. Verzillo & A. Santoro & M. Mezzanzanica, 2017. "Family splitting versus joint taxation: a case-study," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(2), pages 337-354, August.
- 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.
- Viktor Steiner & Katharina Wrohlich, 2007. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?," SOEPpapers on Multidisciplinary Panel Data Research 44, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Margit Schratzenstaller, 2015. "Familienleistungen und familienpolitische Instrumente in ausgewählten europäischen Ländern," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(3), pages 195-209, March.
- Egger, Peter H. & Radulescu, Doina M., 2012. "Family policy and the number of children: Evidence from a natural experiment," European Journal of Political Economy, Elsevier, vol. 28(4), pages 524-539.
- Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314.
- C. Spiess & Katharina Wrohlich, 2008.
"The Parental Leave Benefit Reform in Germany: Costs and Labour Market Outcomes of Moving towards the Nordic Model,"
Population Research and Policy Review, Springer;Southern Demographic Association (SDA), vol. 27(5), pages 575-591, October.
- Spiess, C.Katharina & Wrohlich, Katharina, 2008. "The Parental Leave Benefit Reform in Germany: Costs and Labour Market Outcomes of Moving towards the Nordic Model," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27, pages 575-591.
- Eichfelder, Sebastian, 2006. "Ehegattensplitting und ALG II: Nettoeinkommensoptimierung bei Erwerbslosigkeit," Discussion Papers 2006/12, Free University Berlin, School of Business & Economics.
- Wrohlich, Katharina, 2006.
"Labor Supply and Child Care Choices in a Rationed Child Care Market,"
IZA Discussion Papers
2053, Institute of Labor Economics (IZA).
- Katharina Wrohlich, 2006. "Labor Supply and Child Care Choices in a Rationed Child Care Market," Discussion Papers of DIW Berlin 570, DIW Berlin, German Institute for Economic Research.
- Katharina Wrohlich, 2011. "Labor Supply and Child Care Choices in a Rationed Child Care Market," Discussion Papers of DIW Berlin 1169, DIW Berlin, German Institute for Economic Research.
- Anna Kurowska & Michal Myck & Katharina Wrohlich, 2012.
"Family and Labor Market Choices: Requirements to Guide Effective Evidence-Based Policy,"
Discussion Papers of DIW Berlin
1234, DIW Berlin, German Institute for Economic Research.
- Kurowska, Anna & Myck, Michal & Wrohlich, Katharina, 2012. "Family and Labor Market Choices: Requirements to Guide Effective Evidence-Based Policy," IZA Discussion Papers 6846, Institute of Labor Economics (IZA).
- 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.
- Beznoska, Martin & Hentze, Tobias, 2017. "Steuerklassenwahl beim Ehegattensplitting," IW-Kurzberichte 41.2017, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013.
"Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects,"
CESifo Working Paper Series
4386, CESifo.
- Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects," SOEPpapers on Multidisciplinary Panel Data Research 613, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Kai-Uwe Müller & Michael Neumann & Katharina Wrohlich, 2018. "Labor Supply under Participation and Hours Constraints," Discussion Papers of DIW Berlin 1758, DIW Berlin, German Institute for Economic Research.
- Beznoska, Martin & Hentze, Tobias, 2017. "Ehegattensplitting auf dem Prüfstand," IW-Kurzberichte 59.2017, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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:arqudp:82. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: http://www.arqus.info/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.