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Besteuerung von Paaren : das Ehegattensplitting und seine Alternativen
Buslei, Hermann; Wrohlich, Katharina - 2014
Verheiratete Paare werden in Deutschland nach dem Ehegattensplitting besteuert. Dieses System, das verheiratete Paare …
Persistent link: https://www.econbiz.de/10011316817
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Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany
Steiner, Viktor (contributor);  … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002062133
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Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany
Steiner, Viktor; Wrohlich, Katharina - In: CESifo economic studies : CESifo, a joint initiative of … 50 (2004) 3, pp. 541-568
wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
Persistent link: https://www.econbiz.de/10002206261
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Familienpolitische Reformen und ihre Wirkungen auf die Erwerbsbeteiligung von Eltern
Steiner, Viktor; Wrohlich, Katharina - In: Zeitschrift für Sozialreform 52 (2006) 4, pp. 421-438
Persistent link: https://www.econbiz.de/10003443099
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Schwache Argumente für das Ehegattensplitting
Bach, Stefan; Geyer, Johannes; Haan, Peter; Wrohlich, … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 9, pp. 620-624
Persistent link: https://www.econbiz.de/10009622220
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Wie die SPD zu einer echten Fortschrittspartei werden könnte
Haan, Peter; Wrohlich, Katharina - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 78 (2011) 3, pp. 20
Persistent link: https://www.econbiz.de/10008809892
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Familiensplitting begünstigt einkommensstarke Familien, geringe Auswirkungen auf das Arbeitsangebot
Steiner, Viktor; Wrohlich, Katharina - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 73 (2006) 31, pp. 441-449
Persistent link: https://www.econbiz.de/10003351775
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Fiscal policy in action : introducing family tax splitting in Germany ; how would it affect the income distribution, work incentives, and household welfare?
Steiner, Viktor; Wrohlich, Katharina - In: FinanzArchiv : public finance analysis 64 (2008) 1, pp. 115-142
Persistent link: https://www.econbiz.de/10003713632
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Introducing family tax splitting in Germany : how would it affect the income distribution and work incentives?
Steiner, Viktor (contributor);  … - 2006
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10003464061
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Composantes familiales des impôts sur le revenu en Allemagne et en France : les différences pertinentes
Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina - In: Economie et statistique (2007) (2007) 401, pp. 39-59
Persistent link: https://www.econbiz.de/10003530068