Steuern und Familienmodelle

Abstract

By means of the taxation system the state is able to intervene in the living conditions of its citizens. The taxation of married couples and families in Germany is a good example which shows that specific life forms are encouraged by use of taxation politics. This article analyses different effects which are evoked by family policy regulations in the income taxation system. It furthermore deals with conflicts between sociopolitical instruments which tend to avoid poverty and those which pursue gender equality targets.