{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"L\u2019imposition individuelle des couples mari\u00e9s &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"jkWhNDMkTI\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-individuelle-des-couples-maries\/\">L\u2019imposition individuelle des couples mari\u00e9s<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/limposition-individuelle-des-couples-maries\/embed\/#?secret=jkWhNDMkTI\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0L\u2019imposition individuelle des couples mari\u00e9s\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"jkWhNDMkTI\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Dans le cadre du programme de la l\u00e9gislature 2019-2023, le Conseil f\u00e9d\u00e9ral est charg\u00e9 d'\u00e9laborer un projet de loi sur l'imposition individuelle; il oppose ce projet de loi en cours \u00e0 l'\u00abinitiative pour des imp\u00f4ts \u00e9quitables\u00bb en tant que contre-projet indirect. Sirgit Meier et Fabian Baumer examinent, \u00e0 l'aide d'un cas concret, comment le revenu et la fortune imposables des \u00e9poux seraient d\u00e9termin\u00e9s \u00e0 l'avenir selon le projet de loi du Conseil f\u00e9d\u00e9ral et quelles seraient les&hellip;"}