Accounting for the Family: The treatment of marriage and children in European income tax systems
In some countries family status has little or no impact on the amount of tax that an individual pays. In others the income tax system plays a major role in the redistribution of income among families of different types. This paper examines the treatment of the family in European tax systems. It surveys the various instruments which are used to take account of marriage and the presence of children and describes the current systems in the 15 European Union countries. Tax systems are expected to achieve many things, and the paper discusses the tradeoffs involved in attempting to reconcile conflicting aims, with a particular focus on the impact of the various approaches on the welfare of children.
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- John Micklewright & Gyula Nagy, 1997.
"The Implications of Exhausting Unemployment Insurance Entitlement in Hungary,"
iopeps97/8, Innocenti Occasional Papers, Economic Policy Series.
- John Micklewright & Gyula Nagy, 1998. "The Implications of Exhausting Unemployment Insurance Entitlement in Hungary," Budapest Working Papers on the Labour Market 9802, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
- John Micklewright & Suraiya Ismail, 1997. "Living Standards and Public Policy in Central Asia: What can be learned from child anthropometry?," Papers iopeps97/5, Innocenti Occasional Papers, Economic Policy Series.
- Coudouel, Aline & Marnie, Sheila & Micklewright, John, 1999.
"Targeting Social Assistance in a Transition Economy: the Mahallas in Uzbekistan,"
CEPR Discussion Papers
2064, C.E.P.R. Discussion Papers.
- John Micklewright & Aline Coudouel & Sheila Marnie, 1998. "Targeting Social Assistance in a Transition Economy: the Mahallas in Uzbekistan," Papers iopeps98/4, Innocenti Occasional Papers, Economic Policy Series.
- Teimuraz Gogishvili & Joseph Gogodze & Amiran Tsakadze, 1996. "The Transition in Georgia: From collapse to optimism," Papers iopeps96/11, Innocenti Occasional Papers, Economic Policy Series.
- Atkinson, A. B. & Bouguignon, F. & Chiappori, P. A., 1988. "What do we learn about tax reform from international comparisons? France and Britain," European Economic Review, Elsevier, vol. 32(2-3), pages 343-352, March.
- Maria Jepsen & Danièle Meulders & Olivier Plasman & Philippe Vanhuynegem, 1997. "Individualisation of the social and fiscal rights and the equal opportunities between women and men," ULB Institutional Repository 2013/8607, ULB -- Universite Libre de Bruxelles.
- Giovanni Andrea Cornia & Richard Strickland, 1990. "Rural Differentiation, Poverty and Agricultural Crisis in sub-Saharan Africa: Toward an appropriate policy response," Papers iopeps90/48, Innocenti Occasional Papers, Economic Policy Series.
- Holly Sutherland, 1997. "Women, men and the redistribution of Income," Fiscal Studies, Institute for Fiscal Studies, vol. 18(1), pages 1-22, February.
- Callan, Tim & Sutherland, Holly, 1997. "The impact of comparable policies in European countries: Microsimulation approaches," European Economic Review, Elsevier, vol. 41(3-5), pages 627-633, April.
- Shelly J. Lundberg & Robert A. Pollak & Terence J. Wales, 1997. "Do Husbands and Wives Pool Their Resources? Evidence from the United Kingdom Child Benefit," Journal of Human Resources, University of Wisconsin Press, vol. 32(3), pages 463-480.
- Redmond,Gerry & Sutherland,Holly & Wilson,Moira, 1998. "The Arithmetic of Tax and Social Security Reform," Cambridge Books, Cambridge University Press, number 9780521632249, November.
- Sheldon Danziger & Jonathan Stern, 1990. "Causes and Consequences of Child Poverty in the United States," Papers iopeps90/35, Innocenti Occasional Papers, Economic Policy Series.
- McClements, L. D., 1977. "Equivalence scales for children," Journal of Public Economics, Elsevier, vol. 8(2), pages 191-210, October.
- Shigemi Kono & Martha N. Ozawa, 1995. "Child Well-being in Japan: The high cost of economic success," Papers iopeps95/27, Innocenti Occasional Papers, Economic Policy Series.
When requesting a correction, please mention this item's handle: RePEc:ucf:iopeps:iopeps98/25. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Patrizia Faustini)
If references are entirely missing, you can add them using this form.