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RWI Impact Notes #November 2025

Individualbesteuerung statt Ehegattensplitting: Bessere Arbeitsanreize, aber weniger im Portemonnaie

Introducing individual taxation of spouses could create an additional 500,000 jobs in Germany and help to counteract the shortage of skilled workers. However, married couples and young families would face a financial burden if tax disadvantages were not compensated for.