Split-Income Taxation Laws in the Crossfire

Authors

  • Sabine Berghahn Freie Universität Berlin, Otto-Suhr-Institut für Politikwissenschaft
  • Maria Wersig Freie Universität Berlin, Otto-Suhr-Institut für Politikwissenschaft

DOI:

https://doi.org/10.14766/630

Keywords:

Ökonomie, Partnerschaft/Ehe, Recht, Staat, Geschlecht, Gender

Abstract

The collected volume edited by Barbara Seel deals with, among other issues, the pro and contra arguments of the income taxation of married couples currently practiced in Germany from the point of view of family politics. The volume has an interdisciplinary focus and provides a survey that contains many new factors, even for experts. In general, it presents a plea for individual-based reform. Britta Dietrich comes to a similar conclusion in her slim essay, in which she—briefly and in a manner that hardly promotes insight—sketches the legal debate around the split-income taxation laws of married couples.

Published

2008-07-01

Issue

Section

Schwerpunkt