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dc.rights.licensehttps://creativecommons.org/licenses/by/4.0/legalcode.denone
dc.contributor.authorRees, Ray
dc.date.accessioned2019-07-18T07:43:26Z
dc.date.available2019-07-18T07:43:26Z
dc.date.issued2017
dc.identifier.urihttps://www.genderopen.de/25595/1377
dc.description.abstractThis 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.none
dc.language.isoengnone
dc.subjectEinkommennone
dc.subjectFamilienone
dc.subject.ddc343 Wehrrecht, Steuerrecht, Wirtschaftsrechtnone
dc.subject.otherSteuernone
dc.titleEconomic Perspectives on the Income Taxation of Couples and the Choice of Tax Unitnone
dc.typeworkingPaper
dc.identifier.doihttp://dx.doi.org/10.25595/1371
dc.type.versionpublishedVersionnone
dc.publisher.placeBerlinnone
local.publisher.universityorinstitutionInstitut für Sozialarbeit und Sozialpädagogik e.V., Geschäftsstelle Zweiter Gleichstellungsbericht der Bundesregierungnone
dc.title.subtitleA Review of the Literaturenone
local.typeWorking Paper


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