The Union rejects the upper limit on marriage tax splitting. Researchers have proposed reforming the marriage tax benefit to increase work incentives and benefit families. In their concept, they suggest retaining the tax recognition of marriage, but directing the support more specifically towards families with children and strengthening work incentives. For this, the higher earner would only be able to deduct a maximum of 13,805 euros for the maintenance of the partner from the tax. This would reduce the benefit particularly for couples with very different incomes. According to calculations, couples with children would be relieved by an average of 585 euros and single parents by 417 euros per year. Childless couples with unequal incomes would, on the other hand, pay an average of 316 euros more in taxes. The Union is not convinced. "The hidden tax increase in this proposal will also not create work incentives for second earners", says Güntzler. The actual problem, in his view, lies not in tax policy, but in the fact that many women cannot extend their working hours due to a lack of childcare offers or unreliable kindergarten times. "If there are around 300,000 missing kindergarten places nationwide, that is the biggest brake on increased employment among mothers", says the CDU politician. In his view, the federal government, states, and municipalities should first address this issue. For example, through reliable childcare or better transitions from mini-jobs to socially insured employment. "Tax policy debates help little here",