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Ehe und Familie in der Steuerrechts- und Sozialordnung

Ehe und Familie in der Steuerrechts- und Sozialordnung

          
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About the Book

English summary: The fact that marriage and family have been firmly anchored in the tax law and social order has been a subject of socio-political discussion for a long time. Although it was originally the pluralization and individualization tendencies of the family's way of life which cast some doubt upon the traditional concept of marriage and family and which signalled a need for action on a socio-political level, in the meantime it is the demographic changes and their social consequences which make a reform of the socio-political structures necessary. Against this backdrop, the authors of this work, who are experts in various areas of family policy, continue the discussion on the manner in which marriage and the family are firmly anchored in tax law and in the social security system. German description: Die institutionelle Verankerung von Ehe und Familie in der Steuerrechts- und Sozialordnung ist seit langem Gegenstand der sozialpolitischen Diskussion. Waren es ursprunglich die Pluralisierungs- und Individualisierungstendenzen familialer Lebensformen, die das tradierte Verstandnis von Ehe und Familie in Frage stellten und einen sozialpolitischen Handlungsbedarf signalisierten, so sind es mittlerweile der demographische Wandel und seine gesellschaftlichen und sozialen Auswirkungen, die eine sozialpolitische Strukturreform erfordern.Vor diesem Hintergrund greift der vorliegende Sammelband den Diskurs um die institutionelle Verankerung von Ehe und Familie im Steuerrecht und in der sozialen Sicherung erneut auf und fuhrt ihn weiter. In der wissenschaftlichen Familienpolitik ausgewiesene Autoren unterschiedlicher Fachrichtungen - Rechtswissenschaften, Soziologie, Politik- und Wirtschaftswissenschaften - diskutieren in den einzelnen Beitragen kritisch aktuelle Forschungsergebnisse und Reformansatze. Dabei werden unter anderem der Zusammenhang von demographischer Entwicklung und Familienpolitik in Deutschland, verfassungsrechtliche Fragen der Besteuerung von Ehe und Familie, der intergenerationale Leistungsausgleich sowie die Familienpolitik in Deutschland und im internationalen Vergleich beleuchtet.


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Product Details
  • ISBN-13: 9783161486142
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 232 mm
  • No of Pages: 235
  • Series Title: German
  • Width: 156 mm
  • ISBN-10: 3161486145
  • Publisher Date: 31 Dec 2006
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 362 gr


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