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Family-Related Components of Income Taxes in Germany and France: the Significant Differences


Author Info

  • Alexandre Baclet

    (INSEE, DIW (Berlin))

  • Fabien Dell

    (INSEE, DIW (Berlin))

  • Katharina Wrohlich

    (INSEE, DIW (Berlin))


This study evaluates the redistribution effects of income tax and of its family-related components in France and Germany. Particular attention is shown to the treatment of different-size families, given Germany's acknowledgement of the long-term weakening of its birth-rate, which has brought family-oriented policies back to the fore. In spite of seemingly very different structures, the German and French social-fiscal systems appear quite close to each other. The treatment of children in the German system confers tax advantages relatively similar to those obtained by the family quotient, in particular for the first two children. On the other hand the tax advantages obtained in the French system grow more quickly in step with income and have a lesser effect on the reduction of inequalities and the benefits given by the French system for the third child are higher thanks to the additional whole-point on the family quotient.

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Bibliographic Info

Article provided by Institut National de la Statistique et des Etudes Economiques in its journal Economie et Statistique.

Volume (Year): 401 (2007)
Issue (Month): (August)
Pages: 39-59

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Handle: RePEc:crs:ecosta:es401c

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Related research

Keywords: Income Inequalities; Income Tax; Family Splitting; Child Benefits; France and Germany;

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