Familiensplitting hat unsoziale Verteilungswirkung

Das Ehegattensplitting hat einen schlechten Ruf sowohl bei konservativen wie bei fortschrittlichen Beobachtern. Deshalb gibt es die Forderung nach dem Familiensplitting. Für die einen soll damit die Familie mit mehreren Kindern gefördert werden, für die anderen sollen die Privilegien für kinderlose Ehen durch Ehegattensplitting aufgehoben werden. Nun zeigt eine neue Untersuchung, dass die unsoziale Verteilungswirkung auch für das Familiensplitting und nicht nur für das Ehegattensplitting gilt.

Familiensplitting hat unsoziale Verteilungswirkung
Familiensplitting hat unsoziale Verteilungswirkung

Das Ehegattensplitting ist vor allem bei den Besserverdienenden sehr beliebt. Denn hier wird die Einkommensteuer für beide Ehepartner von der Hälfte des Gesamteinkommens berechnet und anschließend verdoppelt. Dadurch ist die Steuerbelastung deutlich niedriger, als wenn jeder der Ehepartner gemäß seinem Einkommen Steuern zahlen müsste. Für viele Besserverdienende lohnt es sich deshalb zu heiraten, weil sie quasi aus dem eingesparten Steuergeld die Ehegattin mitfinanzieren können. Normalverdiener müssen hingegen selbst für ausreichende Einkommen bei allen Familienmitgliedern sorgen.

Linke und alternative Beobachter fordern schon seit langer Zeit, dass Ehegattensplitting abzuschaffen. Konservative wollen hingegen das Ehegattensplitting zugunsten eines Familiensplittings überwinden. Hierbei wird das Einkommen einer Familie nicht auf zwei Personen aufteilt, um dann die Einkommenssteuer zu berechnen. Alle Kinder werden ebenso wie die Eheleute in das Splitting einbezogen. Allerdings zeigt eine neue Studie zum Familiensplitting, dass dadurch die unsoziale Verteilungswirkung noch weiter gesteigert wird. Schließlich bekommen die Familien den höchsten Vorteil aus dem Familiensplitting, bei denen das Einkommen des Ernährers sehr hoch ist und dieser nicht nur über eine Ehefrau sondern auch über viele Kinder verfügen kann. Normale Familien und Familien mit geringem Einkommen haben allein deshalb keinen Vorteil vom Familiensplitting, weil sie keine oder nur sehr geringe Einkommenssteuer zahlen. Sollten die Konservativen also irgendwann einmal ein Familiensplitting einführen, dann müssen sie gleichzeitig auch das Kindergeld für die Geringverdiener deutlich aufbessern. Die unsoziale Verteilungswirkung des Familiensplittings würde allerdings auch bei einem höheren Kindergeld nicht verhindert.

Bildnachweis: © zitze – Fotolia.com

523 Antworten auf „Familiensplitting hat unsoziale Verteilungswirkung“

  1. Das Familiensplitting ist gerechter als das Ehegattensplitting. Denn der Einverdiener mit Frau und mehreren Kindern, muss für die Frau und auch für die Kinder aufkommen. Es darf nicht sein das er genauso besteuert wird wie ein kinderloses Ehepaar.

    LG Ella

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