المستودع الأكاديمي جامعة المدينة

Income Taxation and Household Size: Would French Family Splitting Make German Families Better off ?

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dc.creator Baclet, Alexandre
dc.creator Dell, Fabien
dc.creator Wrohlich, Katharina
dc.date 2005
dc.date.accessioned 2013-10-16T06:59:58Z
dc.date.available 2013-10-16T06:59:58Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18435
dc.identifier ppn:505104849
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18435
dc.description In this paper, we address the question whether family support via the income tax system is more generous in France than in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular belief that French high income families with children face lower average tax rates than their German counterparts is true, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France. The French system leads to lower average tax rates than the German one (over a large range of the income distribution) only for families with three children.
dc.language eng
dc.publisher Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
dc.relation DIW-Diskussionspapiere 542
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H24
dc.subject D31
dc.subject J18
dc.subject ddc:330
dc.subject Income Taxation
dc.subject Family
dc.subject Income Distribution
dc.subject France
dc.subject Germany
dc.title Income Taxation and Household Size: Would French Family Splitting Make German Families Better off ?
dc.type doc-type:workingPaper


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