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Raith, Matthias G. - Institut für Mathematische Wirtschaftsforschung, … - 1998

By viewing negotiation problems as problems of fair division, one can apply intuitive procedures to a variety of complex conflicts. This, however, requires the negotiated issues to be interpreted as items to be divided among the parties involved. In this paper, we go in the opposite direction...

Persistent link: https://www.econbiz.de/10008631410

Zur Einkommensbesteuerung von Ehegatten : Entstehung, Kritik und Änderungsvorschläge

Oepen, Wilhelm - 1999

Persistent link: https://www.econbiz.de/10004000463

Das einkommensteuerliche Ehegattensplitting

Homburg, Stefan - In: Steuer und Wirtschaft (2000), pp. 261-268

The article considers the splitting of income between spouses from an economic perspective. It argues that this …

Persistent link: https://www.econbiz.de/10010332509

Verteilungswirkungen alternativer Konzepte zur Familienförderung / Distributional Effects of Alternative Concepts of Family Support : Eine empirische Analyse auf Grundlage der Einkommensteuerstatistik des Statistischen Bundesamtes / An Empirical Analysis Based on the Income Tax Statistics of the German Federal Statistical Office

Maiterth, Ralf - In: Jahrbücher für Nationalökonomie und Statistik 224 (2004) 6, pp. 696-730

within the scope of the income splitting method induces a very inhomogeneous tax relief for married couples which increases … splitting independent of the legal state. About one quarter of the entire national tax loss of approximately 30 billion € p ….a. due to the splitting method accounts for less than 7 % of all married couples. In contrast to the varying income taxation …

Persistent link: https://www.econbiz.de/10014608995