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Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies

Author

Listed:
  • Clément Carbonnier

    (LED - Laboratoire d'Economie Dionysien - UP8 - Université Paris 8)

Abstract

[eng] The articles by Allègre et al. (2021) and André & Sireyjol (2021) document in detail, using microsimulations, the redistributive impacts of the familialization of the income tax, and thus contribute to the important debate on this specific system of household income taxation in France. To discuss their results, we first propose to review the history of this specificity, which refers to the question of contributory capacity and its origin in the 1789 Déclaration des Droits de l’Homme et du Citoyen. We question its interpretation through the concepts of decreasing marginal utility and equivalence scale and its scope of application, the income tax or the whole system of taxes and transfers. Finally, we question the unit of evaluation: the individual or the family.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Clément Carbonnier, 2021. "Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies," Post-Print hal-04258890, HAL.
    • Handle: RePEc:hal:journl:hal-04258890
    DOI: 10.24187/ecostat.2021.526d.2051
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    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J12 - Labor and Demographic Economics - - Demographic Economics - - - Marriage; Marital Dissolution; Family Structure
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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