Educational effect
Educational effect describes the goal of a norm, in addition to its main area of regulation, also an educational effect to create a control in the behavior of the norm addressee. For example, served the introduction of the spouse splitting in 1958 primarily to tax collection and compensation of disadvantages for married by the joint assessment . However, unlike the previous model of spousal taxation, which was linked to household taxation, she did not pursue the goal of leading the wife "back into the house" (this would also not be compatible with Article 3 (2) of the Basic Law) . Rather, she wanted to give the spouses the opportunity to freely decide on a certain arrangement without suffering any tax disadvantages.
The educational effect can also be described as the goal of promoting behavior among citizens through tax standards that cannot be ordered by direct command, such as regional or industry-specific private investments or energy-efficient passenger transport.
The term is mainly used in criminal and tax law contexts.
In a constitutional state, the formulation of norms with an educational effect is not per se inadmissible. In this way, however, only goals may be pursued that are themselves legally or at least constitutionally permissible. The occurrence of a direct or indirect educational effect therefore plays a role in the assessment of a state encroachment on fundamental rights.
