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Immer noch Ehegattensplitting. Ist die staatliche Familienpolitik noch zeitgemäß?

Immer noch Ehegattensplitting. Ist die staatliche Familienpolitik noch zeitgemäß?

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich Gesundheit - Public Health, Note: 2, Medizinische Hochschule Hannover (Public Health), Sprache: Deutsch, Abstract: Im Rahmen dieser Hausarbeit wird die Frage beleuchtet, ob das Ehegattensplitting als staatliche Familienpolitik noch zeitgemäß ist. Daher werden die nachgeordneten Fragen "Was führte zur Einführung dieses Steuermodells?", "Ist das Ehegattensplitting eine Familienpolitik?" und vor allem "Wie sieht die aktuelle Situation von Partnerschaft, Familie und Erwerbsleben im Jahr 2020 aus?" genauer betrachtet, um im Anschluss ein Fazit zu ziehen. Das Thema Ehegattensplitting wird in der politischen Debatte immer wieder diskutiert, ohne dass sich in den letzten Jahrzehnten eine Veränderung oder gar Abschaffung des Splittings ergeben hätte. Vollmer führt aus, dass das Ehegattensplitting von einigen als negativer Anreiz durch Steuersubvention in Bezug auf die Erwerbstätigkeit eines Ehepartners, meistens der Frau, wahrgenommen wird. Hiermit verbunden wird eine steuerrechtliche Schieflage zwischen Familienentlastung und Eheförderung angeführt und verfassungsrechtliche Bedenken genannt. Andere sind der Meinung, dass es sich dabei keineswegs um eine Form der Subvention handele, sondern dem Gebot der Steuerlast nach tatsächlicher Leistungsfähigkeit entspreche und dadurch durchaus verfassungsrechtlich zulässig sei. Beblo legt ebenfalls die konträren Standpunkte dar, eines der wohl prominentesten Argumente gegen das Ehegattensplitting sei, dass es Fehlanreize für die Erwerbsbeteiligung von verheirateten Frauen berge. Hingegen wird bei den Befürwortern die Wahlfreiheit bezüglich der internen Arbeitsteilung angeführt. Die gemeinsame Veranlagung ermögliche steuerlich alle Arbeitsaufteilungen von 100:0 bis 50:50 mit der insgesamt gleichen Steuerlast beider Partner bei Ehepaaren.


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Product Details
  • ISBN-13: 9783346794161
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346794164
  • Publisher Date: 28 Dec 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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Immer noch Ehegattensplitting. Ist die staatliche Familienpolitik noch zeitgemäß?
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Immer noch Ehegattensplitting. Ist die staatliche Familienpolitik noch zeitgemäß?
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