Ehegattensplitting: Besteuerung nach Leistungsfähigkeit und Arbeitsanreizneutralität sind kein Widerspruch: Eine Replik zum Gutachten des wissenschaftlichen Beirats im Bundesfinanzministerium zur Reform der Besteuerung von Ehegatten

Allinger Hanjo ()
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Allinger Hanjo: Fakultät Angewandte Wirtschaftswissenschaften, Technische Hochschule DeggendorfDeggendorfGermany

ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, 2019, vol. 70, issue 1, 188-214

Abstract: The advisory board to the Federal Ministry of Finance lately proposed to change taxing of married couples. By violating the ability to pay principle in some aspects, they hope to increase incentives to work for the second earner. This paper holds against it. It can be shown that in a world without taxes an unequal distribution of domestic work would be the rule. Modifying taxation of couples as suggested by the advisory board could distort the working decision of married second owners and is questionable from the perspective of public law.

Keywords: Joint Taxation; Ability to Pay Principle; Working Incentives for Second Owners; Division of Labor in Marriage; Horizontal Tax Equity; Ehegattensplitting; Leistungsfähigkeitsprinzip; Arbeitsanreize für Zweitverdiener; eheliche Arbeitsteilung; horizontale Steuergerechtigkeit; Joint Taxation; Ability to Pay Principle; Working Incentives for Second Owners; Division of Labor in Marriage; Horizontal Tax Equity (search for similar items in EconPapers)
JEL-codes: H24 H31 K34 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1515/ordo-2020-0010

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