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Jan Birger Latt

Ehegattensplitting und Genderperspektive

Von der gleichstellungsrechtlichen Kritik an der geltenden Ehegattenbesteuerung und den Reformalternativen
[Taxing Married Couples and Gender Perspectives. On Legal Criticism of Equality in Current Spouse Taxation and the Alternatives for Reform.]
2018. XXV, 362 pages. unrevised ebook edition 2025.
Veröffentlichungen zum Steuerrecht (SteuerR) 5
DOI 10.1628/978-3-16-167369-6
Published in German.
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Summary
Germany's tax allowance system for married couples is facing increasing criticism - and it looks like gender mainstreaming and a change to Article 6 of the country's Basic Law will make its abolishment inevitable. Jan Birger Latt challenges the cogency of the arguments involved.

Veröffentlichungen zum Steuerrecht (SteuerR)