Abolish Marriage Penalty: Analyzing the Parliamentary Debate
The debate surrounding the abolition of the marriage penalty has been ongoing for over 40 years since the Federal Court ruled on April 13, 1984, that the tax legislator should not burden married couples more heavily because marriage itself should not be made more difficult. While cantons and municipalities have largely eliminated this inequality in their taxes, the issue persists at the federal level due to the obstruction of different models by opposing political factions.
Divided Parliament: Society Liberal vs. Conservative
The parliamentary debate on abolishing the marriage penalty reveals a unique split in the legislature. Instead of aligning along the traditional left-right spectrum, Parliament divides into a society liberal and a conservative camp, each nearly equal in size. The society liberal side includes parties like the SP, FDP, Greens, and Green Liberals, while the conservative camp comprises the Center and SVP.
Differing Approaches: Society Liberal vs. Conservative
The fundamental differences in ideology are reflected in the proposed solutions to abolish the marriage penalty. The conservative faction aims to support the traditional family model or, at the very least, not weaken it. They advocate for continuing to tax married couples as an economic unit and ensuring that the tax calculation does not disadvantage mothers who work less or not at all. On the other hand, the society liberal camp seeks to promote social change by eliminating the marriage penalty. They argue that it should be more financially rewarding for wives to work, as less of their income would be surrendered to the state, thereby addressing labor shortages.
The Triumph of the Society Liberal Alliance
The alliance of society liberal parties has prevailed in the debate on abolishing the marriage penalty. This victory echoes the sentiments of the former SP president Peter Bodenmann, who coined the term “Alliance of the Rational” in the 1990s to describe the collaboration between the SP and FDP. However, the longevity of this alliance remains uncertain, as the recent partnership with the Greens and Green Liberals shows signs of strain.
The Viability of Compromise
The ideological disparities between the left and right become apparent when it comes to tax matters, as seen in the implementation of individual taxation. While the Left supports individual taxation, they view the resulting tax cuts as excessive and advocate for minimizing revenue losses. The FDP, on the other hand, believes that the state should be able to absorb these reductions. As the proposal moves to the Council of States in December, where the majority is even tighter, the ability to reach a compromise on individual taxation remains uncertain.
Looking Ahead: The Future of the Marriage Penalty Debate
As the debate on abolishing the marriage penalty progresses, it remains to be seen whether a compromise can be reached amidst ideological differences. The outcome of this deliberation will not only impact tax policies but also shape the societal and economic landscape. The decision-making process in Parliament will test the ability of divergent political factions to find common ground for the greater good of society.