Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives

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Bach, Stefan; Geyer, Johannes; Haan, Peter; Wrohlich, Katharina;
  • Publisher: Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
  • Journal: DIW Economic Bulletin,volume 1,issue 5,pages13-19
  • Subject: joint taxation of couples | H31 | working incentives | H24 | J22 | female labor supply | Working incentives, joint taxation of couples, female labor supply
    • jel: jel:H31 | jel:H24 | jel:J22
      ddc: ddc:330

The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the participation of married women in the labor market. In their current financial proposals, the SPD (Social Democratic Party) is calling for income splitting for ... View more
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