Das einkommensteuerliche Ehegattensplitting

Stefan Homburg

EconStor Open Access Articles and Book Chapters, 2000, 261-268

Abstract: The article considers the splitting of income between spouses from an economic perspective. It argues that this provision does not privilege married couples but prohibits their discrimination.

Keywords: Income tax; Splitting (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (22)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:92551

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