Journal Article

Accounting for the family in European income tax systems

C O'Donoghue and H Sutherland

in Cambridge Journal of Economics

Published on behalf of Cambridge Political Economy Society

Volume 23, issue 5, pages 565-598
Published in print September 1999 | ISSN: 0309-166X
Published online September 1999 | e-ISSN: 1464-3545 | DOI: https://dx.doi.org/10.1093/cje/23.5.565
Accounting for the family in European income tax systems

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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.

Keywords: Income tax; European Union; family; income distribution

Journal Article.  0 words. 

Subjects: Economics ; Political Economy ; Economic Sociology

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