Bach, Stefan; Geyer, Johannes; Haan, Peter; Wrohlich, … - In: DIW Economic Bulletin 1 (2011) 5, pp. 13-19
The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the … calling for income splitting for married couples to be replaced by individual taxation with maintenance deductions, in … have limited effects on distribution and labor supply. Pure individual taxation, however, would not only lead to …