Head of Household (original) (raw)
Haushaltsvorstand (auch Haushaltungsvorstand) ist im deutschsprachigen Raum ein Rechtsbegriff aus der öffentlichen Verwaltung. Er bezeichnet dasjenige Mitglied des Privathaushalts, das den größten finanziellen Beitrag zum Haushaltseinkommen leistet. In neueren Quellen ist der gleichbedeutende Begriff Haupteinkommensbezieher gebräuchlich, der in der DDR schon länger verwendet wurde. Bei amtlichen Zählungen gab jeder Haushalt den HEB an, dessen Merkmale wie Alter und Geschlecht wurden zur Gruppierung der Daten verwendet.
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| dbo:abstract | Haushaltsvorstand (auch Haushaltungsvorstand) ist im deutschsprachigen Raum ein Rechtsbegriff aus der öffentlichen Verwaltung. Er bezeichnet dasjenige Mitglied des Privathaushalts, das den größten finanziellen Beitrag zum Haushaltseinkommen leistet. In neueren Quellen ist der gleichbedeutende Begriff Haupteinkommensbezieher gebräuchlich, der in der DDR schon länger verwendet wurde. Bei amtlichen Zählungen gab jeder Haushalt den HEB an, dessen Merkmale wie Alter und Geschlecht wurden zur Gruppierung der Daten verwendet. (de) Head of Household is a filing status for individual United States taxpayers. It provides preferential tax rates and a larger standard deduction for single people caring for qualifying dependents. To use the Head of Household filing status, a taxpayer must: 1. * Be unmarried or at the end of the year. 2. * Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent). 3. * Usually have a qualifying person who lived with the head in the home for more than half of the tax year unless the qualifying person is a . Advocates of the head of household filing status argue that it is an important financial benefit to single parents, and particularly single mothers, who have reduced tax burdens as a result of the status. Critics, however, argue that it is poorly targeted, delivering larger benefits to those with high incomes and smaller benefits to those with low incomes; and point out that it creates marriage penalties and adds additional complexity to the tax code. (en) La notion juridique de chef de famille n'existe plus en France depuis 1970. Le chef de famille détenait la puissance paternelle et avait priorité dans la signature des contrats. Il était le patriarche de la famille dans le sens où celle-ci retrouvait son unité en lui. Depuis les années 1960, « le législateur essaie de promouvoir l'égalité des sexes, allant ainsi à l'encontre de la tendance « naturelle » de la société, qui ne la réalise pas spontanément ». (fr) Il capofamiglia è il membro della famiglia al quale norme giuridiche o sociali attribuiscono autorità sugli altri membri. In molte società questo ruolo spetta o spettava al marito-padre; così anche nelle società occidentali fino agli anni settanta del XX secolo, che attribuivano al capofamiglia un vero e proprio potere giuridico sulla moglie (potestà maritale) e sui figli minorenni (patria potestà), conferendo il ruolo alla donna solo in mancanza del marito. (it) |
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| dbp:caption | 2021 (xsd:integer) Table of 2021 marginal tax rates for single filers and heads of households. (en) Chart of 2021 marginal tax rates for single filers and for heads of households, with use of the standard deduction. (en) |
| dbp:image | 2021 (xsd:integer) HOH 2021 Effects.png (en) HOH 2021 Rates and Standard Deduction Chart.png (en) |
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| rdfs:comment | Haushaltsvorstand (auch Haushaltungsvorstand) ist im deutschsprachigen Raum ein Rechtsbegriff aus der öffentlichen Verwaltung. Er bezeichnet dasjenige Mitglied des Privathaushalts, das den größten finanziellen Beitrag zum Haushaltseinkommen leistet. In neueren Quellen ist der gleichbedeutende Begriff Haupteinkommensbezieher gebräuchlich, der in der DDR schon länger verwendet wurde. Bei amtlichen Zählungen gab jeder Haushalt den HEB an, dessen Merkmale wie Alter und Geschlecht wurden zur Gruppierung der Daten verwendet. (de) La notion juridique de chef de famille n'existe plus en France depuis 1970. Le chef de famille détenait la puissance paternelle et avait priorité dans la signature des contrats. Il était le patriarche de la famille dans le sens où celle-ci retrouvait son unité en lui. Depuis les années 1960, « le législateur essaie de promouvoir l'égalité des sexes, allant ainsi à l'encontre de la tendance « naturelle » de la société, qui ne la réalise pas spontanément ». (fr) Il capofamiglia è il membro della famiglia al quale norme giuridiche o sociali attribuiscono autorità sugli altri membri. In molte società questo ruolo spetta o spettava al marito-padre; così anche nelle società occidentali fino agli anni settanta del XX secolo, che attribuivano al capofamiglia un vero e proprio potere giuridico sulla moglie (potestà maritale) e sui figli minorenni (patria potestà), conferendo il ruolo alla donna solo in mancanza del marito. (it) Head of Household is a filing status for individual United States taxpayers. It provides preferential tax rates and a larger standard deduction for single people caring for qualifying dependents. To use the Head of Household filing status, a taxpayer must: 1. * Be unmarried or at the end of the year. 2. * Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent). 3. * Usually have a qualifying person who lived with the head in the home for more than half of the tax year unless the qualifying person is a . (en) |
| rdfs:label | Haushaltsvorstand (de) Capofamiglia (it) Head of Household (en) Chef de famille en France (fr) |
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