Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/92551
Authors: 
Homburg, Stefan
Year of Publication: 
2000
Citation: 
[Journal:] Steuer und Wirtschaft [ISSN:] 0341-2954 [Place:] Köln [Publisher:] Otto Schmidt Verlag [Pages:] 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.
Abstract (Translated): 
Der Artikel betrachtet das Ehegattensplitting aus ökonomischer Sicht. Es wird argumentiert, dass diese Regelung Ehegatten nicht privilegiert, sondern ihre Schlechterstellung verhindert.
Subjects: 
Income tax
Splitting
JEL: 
H24
Document Type: 
Article

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