Ehegattensplitting Und Genderperspektive -Bookswagon
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Ehegattensplitting Und Genderperspektive

Ehegattensplitting Und Genderperspektive


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About the Book

English 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. German description: Seit inzwischen sechs Jahrzehnten gewahrt das deutsche Einkommensteuerrecht verheirateten Steuerpflichtigen das Ehegattensplitting. Die Kritik hieran ist jedoch selbst angesichts der bundesverfassungsgerichtlichen Aussage, das Splitting stelle keine beliebig veranderbare Steuervergunstigung dar, nie verstummt. Mehr noch: Die Diskussion um einen den besonderen grundgesetzlichen Ehe- und Familienschutz beruhrenden Verfassungswandel, der Siegeszug des Gender Mainstreamings und nicht zuletzt die Einfuhrung der Ehe fur alle haben der Debatte um die einkommensteuerrechtliche Behandlung von Ehe und Familie neuerliche Brisanz verliehen. Jan Birger Latt setzt sich angesichts dessen mit den gegen das Ehegattensplitting sowie einige der Reformalternativen formulierten Einwanden auseinander, wobei auch Vorgaben des Unionsrechts und der Europaischen Menschenrechtskonvention Berucksichtigung finden.


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Product Details
  • ISBN-13: 9783161558498
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 231 mm
  • No of Pages: 362
  • Series Title: Veroffentlichungen Zum Steuerrecht
  • Sub Title: Von Der Gleichstellungsrechtlichen Kritik an Der Geltenden Ehegattenbesteuerung Und Den Reformalternativen
  • Width: 155 mm
  • ISBN-10: 3161558499
  • Publisher Date: 01 Feb 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 645 gr


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