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Please use this identifier to cite or link to this item: http://dx.doi.org/10.25595/1371
Title
Economic Perspectives on the Income Taxation of Couples and the Choice of Tax Unit : A Review of the Literature
Author(s)
Rees, Ray
Place of publication
Berlin
Institution
Institut für Sozialarbeit und Sozialpädagogik e.V., Geschäftsstelle Zweiter Gleichstellungsbericht der Bundesregierung
Year of publication
2017
Language
englisch
Abstract
This paper examines the case for replacing joint income by individual income as the base for the taxation of two-earner families. It draws upon well-established economic theory to support the argument. This shows that individual taxation is superior to joint taxation (“income-splitting”) on grounds of both efficiency and equity. It also briefly reports on important recent empirical work that shows that in Germany moving from joint to individual taxation while at the same time increasing the availability of affordable pre-school child care would be self-financing and have a positive net social benefit.
Subject
Einkommen
Familie
Steuer
License
Creative Commons - Namensnennung 4.0
DOI
http://dx.doi.org/10.25595/1371
Publication type
Working Paper
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Reese_Taxation_2017.pdf
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