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 … income splitting for married couples would have to be replaced by individuation taxation. …
