The tax dilemma of married women in Germany

Paul Spahn, Helmut Kaiser and Thomas Kassella

Fiscal Studies, 1992, vol. 13, issue 2, 22-47

Abstract: It is interesting to note that the theory of comprehensive income taxation often refers to ability to pay without specifying precisely whose ability is meant: that of the individual or that of the family. It is obvious that each person is socially and morally committed to other individuals-notably vis-a-vis parents or children. This usually leads to intra-household transfers of income which must affect the individual ability to pay of each family member. The problem of income-sharing in the family is, however, often ignored in the literature.

Date: 1992
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