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Die steuerliche Förderung von Familien im internationalen Vergleich

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Author Info

  • Wolfgang Meister

    ()

  • Wolfgang Ochel

Abstract

Soll die Familienpolitik dazu beitragen, die Geburtenrate zu steigern, muss sie das Faktum berücksichtigen, dass viele Frauen eine Berufstätigkeit anstreben, und somit die Vereinbarkeit von Erwerbstätigkeit und Familie gewährleisten. D.h. unter anderem sollte das Nettoeinkommen der Familien mit Kindern ausreichend hoch sein, um eine externe Kinderbetreuung in Anspruch nehmen zu können. Zur Erhöhung des Nettoeinkommens werden in Deutschland Kindergeld bzw. Kinderfreibeträge bei der Einkommensteuer gewährt. Auch andere Länder fördern Familien mit Kindern, indem sie Kindergeld gewähren und die Familien steuerlich begünstigen. In dem Beitrag wird das Ausmaß der steuerlichen Förderung von Familien international verglichen.

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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 56 (2003)
Issue (Month): 05 (03)
Pages: 65-67

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Handle: RePEc:ces:ifosdt:v:56:y:2003:i:05:p:65-67

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Keywords: Familienpolitik; Geburtenrate; Frauenerwerbstätigkeit; Familienleistungsausgleich; Familienbesteuerung; Vergleich; International;

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References

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  1. Robert Fenge & Wolfgang Ochel, 2001. "Die Vereinbarkeit von Familie und Beruf: der Schlüssel für eine kinderreiche Gesellschaft," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 54(12), pages 17-29, November.
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Cited by:
  1. Hans-Werner Sinn, 2003. "Das demographische Defizit - die Fakten, die Folgen, die Ursachen und ihre Politikimplikationen," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 56(05), pages 20-36, 03.
  2. Hans-Werner Sinn, 2013. "Das demographische Defizit – die Fakten, die Folgen, die Ursachen und die Politikimplikationen," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 66(21), pages 03-23, November.

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