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Accounting for the Family in European Income Tax Systems

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Author Info
O'Donoghue, Cathal
Sutherland, Holly

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Abstract

Tax systems are expected to achieve many things at once and this paper discusses the trade-offs involved in attempting to reconcile conflicting aims. It surveys the various instruments that are used to take account of marriage and the presence of children and describes the current systems in the 15 European Union countries. The impact of alternative tax treatments of the family 'borrowed' from other countries is examined for the UK, using the tax-benefit microsimulation model, POLIMOD. The paper explores the implications of the alternatives for the tax paid by families of different types and for the work incentives of individuals in different family situations. Copyright 1999 by Oxford University Press.

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Publisher Info
Article provided by Oxford University Press in its journal Cambridge Journal of Economics.

Volume (Year): 23 (1999)
Issue (Month): 5 (September)
Pages: 565-98
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Handle: RePEc:oup:cambje:v:23:y:1999:i:5:p:565-98

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  2. Alexia Prskawetz & Tomáš Sobotka & Isabella Buber & Henriette Engelhardt & Richard Gisser, 2008. "Austria: Persistent low fertility since the mid-1980s," Demographic Research, Max Planck Institute for Demographic Research, Rostock, Germany, vol. 19(12), pages 293-360, July. [Downloadable!]
  3. Tim Callan & Arthur van Soest & John R. Walsh, 2007. "Tax Structure and Female Labour Market Participation: Evidence from Ireland," IZA Discussion Papers 3090, Institute for the Study of Labor (IZA). [Downloadable!]
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  4. Immervoll H, 2004. "Average And Marginal Effective Tax Rates Facing Workers In The EU. A Micro Level Analysis Of Levels, Distributions And Driving Factors (Revised Version Of EM2/02)," EUROMOD Working Papers EM6/04, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  5. Herwig Immervoll & David Barber, 2006. "Can Parents Afford to Work? Childcare Costs, Tax-Benefit Policies and Work Incentives," IZA Discussion Papers 1932, Institute for the Study of Labor (IZA). [Downloadable!]
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  6. Manuel Gómez, 2001. "Subsidy policies in a fertility choice model," Atlantic Economic Journal, International Atlantic Economic Society, vol. 29(4), pages 438-449, December. [Downloadable!] (restricted)
  7. Immervoll H, 2002. "The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States," EUROMOD Working Papers EM2/02, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  8. Immervoll H & O'donoghue C, 2003. "Employment Transitions In 13 European Countries. Levels, Distributions And Determining Factors Of Net Replacement Rates," EUROMOD Working Papers EM/3/03, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
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  9. Herwig Immervoll & Cathal O'Donoghue, 2003. "Towards A Multi-Purpose Framework For Tax-Benefit Microsimulation," Computational Economics 0302002, EconWPA. [Downloadable!]
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  10. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," International Studies Program Working Paper Series, at AYSPS, GSU paper0717, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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  11. Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?," Discussion Papers of DIW Berlin 542, DIW Berlin, German Institute for Economic Research. [Downloadable!]
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  12. M. Spielauer, 2000. "Microsimulation of Life Course Interactions between Education, Work, Partnership Forms and Children in Five European Countries," Working Papers ir00032, International Institute for Applied Systems Analysis. [Downloadable!]
  13. Herwig Immervoll, 2003. "The Distribution Of Average And Marginal Effective Tax Rates In European Union Member States," Public Economics 0302005, EconWPA. [Downloadable!]
  14. Verbist G, 2005. "Replacement Incomes And Taxes: A Distributional Analysis For The EU 15 Countries," EUROMOD Working Papers EM2/05, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  15. Verbist G, 2004. "Redistributive Effect And Progressivity Of Taxes An International Comparison Across The EU Using EUROMOD," EUROMOD Working Papers EM5/04, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  16. Thomas Brenner & Claudia Werker, 2007. "A Taxonomy of Inference in Simulation Models," Computational Economics, Springer, vol. 30(3), pages 227-244, October. [Downloadable!] (restricted)
  17. Wendy Sigle-Rushton, 2008. "England and Wales: Stable fertility and pronounced social status differences," Demographic Research, Max Planck Institute for Demographic Research, Rostock, Germany, vol. 19(15), pages 455-502, July. [Downloadable!]
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