A comparison based on German and French micro data shows that the redistributive effects of family support provided in the form of tax relief are stronger in Germany than in France. This is true both for redistribution between households of different sizes and for redistribution between households with different incomes. The average burden on single individuals without children compared to other types of household is larger in Germany than in France. Couples with one, two, or three children bear a comparatively lower burden in Germany than in France. For couples with four or more children, the relative income-tax burden is the same in the two countries. Overall, all German households with children bear a below-average share of the income-tax burden, while in France this applies only to lone parents and to couples with three or more children. In France, therefore, there is a greater degree of redistribution than in Germany from households consisting of couples with one or two children to households that have three or more children. The study also revealed differences in the redistributive effects related to the amount of household income. In all households with children, the burden is much lower (or the relief obtained is much higher) in the bottom five deciles in Germany than in France. Only couples with children who are in the top two deciles (or in the top three deciles in the case of couples with three children) enjoy greater relief under the French system than their counterparts in Germany [...]
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