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The Income Tax Treatment of the Family: An International Perspective

Author

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  • Pechman, Joseph A.
  • Engelhardt, Gary V.

Abstract

Attempts to see whether anything can be learned from a comparative analysis of the techniques used in eleven industrialized countries to allow for family responsibilities in income taxes. Highlights patterns among these countries in the tax treatment of the family and illustrates the mix and magnitude of family tax provisions.

Suggested Citation

  • Pechman, Joseph A. & Engelhardt, Gary V., 1990. "The Income Tax Treatment of the Family: An International Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(1), pages 1-22, March.
    • Handle: RePEc:ntj:journl:v:43:y:1990:i:1:p:1-22
    DOI: 10.1086/NTJ41788821
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    Cited by:

    1. Wrede Matthias, 2003. "The Income Splitting Method: Is it Good for Both Marriage Partners?," German Economic Review, De Gruyter, vol. 4(2), pages 203-216, May.
    2. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2008. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," EPRU Working Paper Series 08-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. Schömann, Klaus & Flechtner, Stefanie & Mytzek, Ralf & Schömann, Isabelle, 2000. "Moving towards employment insurance: Unemployment insurance and employment protection in the OECD," Discussion Papers, Research Unit: Labor Market Policy and Employment FS I 00-201, WZB Berlin Social Science Center.
    4. Linda Cohen & Amihai Glazer, 2017. "Bargaining within the family can generate a political gender gap," Review of Economics of the Household, Springer, vol. 15(4), pages 1399-1413, December.
    5. Matthias Wrede, 2000. "Income Splitting – is it Good for Both Partners in the Marriage?," CESifo Working Paper Series 391, CESifo.
    6. James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
    7. Louis Kaplow, 1992. "Optimal Distribution and Taxation of the Family," NBER Working Papers 4189, National Bureau of Economic Research, Inc.
    8. Alm, James & Whittington, Leslie A., 1997. "Income taxes and the timing of marital decisions," Journal of Public Economics, Elsevier, vol. 64(2), pages 219-240, May.
    9. Jonathan R. Kesselman, 1992. "Income Security via the Tax System: Canadian and American Reforms," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 97-150, National Bureau of Economic Research, Inc.
    10. Callan, Tim, 1991. "Income Tax and Welfare Reforms: Microsimulation Modelling and Analysis," Research Series, Economic and Social Research Institute (ESRI), number GRS154, June.

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