ing ▁lower ▁tax ▁rates ▁than ▁patri arch al ▁tax pay ers ▁in ▁common ▁law ▁states ▁and ▁hast ened ▁the ▁passage ▁of ▁de ▁j ure ▁income ▁splitting . ▁While ▁other ▁solutions ▁to ▁this ▁dist ort ion ▁in ▁community ▁property ▁states ▁were ▁available , ▁political ▁activ ism ▁to ▁establish ▁a ▁male ▁ent it lement ▁( or ▁first ▁right ) ▁to ▁paid ▁work , ▁and ▁to ▁push ▁women ▁back ▁into ▁un pa id ▁or ▁lower ▁paid ▁work ▁after ▁their ▁substantial ▁economic ▁contributions ▁during ▁World ▁War ▁II , ▁led ▁to ▁the ▁override ▁of ▁Tr uman ' s ▁double ▁v eto . ▁ ▁F ict ional ▁income ▁splitting ▁is ▁strongly ▁opposed ▁by ▁people ▁in ▁two - ear ner ▁mar ri ages , ▁and ▁especially ▁by ▁those ▁in ▁Shared ▁Ear ning / Shared ▁Parent ing ▁Mar ri ages . ▁ ▁U . S . ▁econom ists ▁Bet sey ▁Stevens on ▁and ▁Justin ▁Wolf ers ▁are ▁among ▁those ▁who ▁opp ose ▁it . ▁ ▁The ▁opposition ▁also ▁comes ▁from ▁those ▁who ▁see ▁this ▁type ▁of ▁tax ation ▁contrib uting ▁to ▁problems ▁of ▁child ▁neglect , ▁particularly ▁by ▁f athers , ▁family ▁break down , ▁une qual ▁pay ▁for ▁equal ▁work ▁problems ▁for ▁women , ▁pover ty ▁in ▁general , ▁and ▁the ▁femin ization ▁of ▁pover ty , ▁particularly ▁in ▁older ▁women . ▁ ▁Germany ▁ ▁In ▁Germany , ▁income ▁splitting ▁involves ▁two ▁aspects . ▁First , ▁if ▁married ▁cou ples ▁file ▁joint ly , ▁their ▁total ▁tax ▁li ability ▁is ▁determined ▁by ▁twice ▁the ▁tax ▁li ability ▁of ▁applying ▁half