Ehe und Familie in der Steuerrechts- und Sozialordnung

The fact that marriage and family have been firmly anchored in the tax law and social order has been a subject of socio-political discussion for a long time. Although it was originally the pluralization and individualization tendencies of the family's way of life which cast some doubt upon the traditional concept of marriage and family and which signalled a need for action on a socio-political level, in the meantime it is the demographic changes and their social consequences which make a reform of the socio-political structures necessary. Against this backdrop, the authors of this work, who are experts in various areas of family policy, continue the discussion on the manner in which marriage and the family are firmly anchored in tax law and in the social security system.