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dc.contributor.authorBaclet, Alexandreen_US
dc.contributor.authorDell, Fabienen_US
dc.contributor.authorWrohlich, Katharinaen_US
dc.date.accessioned2009-01-28T15:47:08Z-
dc.date.available2009-01-28T15:47:08Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/18435-
dc.description.abstractIn 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.en_US
dc.language.isoengen_US
dc.publisherDeutsches Institut für Wirtschaftsforschung (DIW) Berlinen_US
dc.relation.ispartofseriesDIW-Diskussionspapiere 542en_US
dc.subject.jelH24en_US
dc.subject.jelD31en_US
dc.subject.jelJ18en_US
dc.subject.ddc330en_US
dc.subject.keywordIncome Taxationen_US
dc.subject.keywordFamilyen_US
dc.subject.keywordIncome Distributionen_US
dc.subject.keywordFranceen_US
dc.subject.keywordGermanyen_US
dc.titleIncome Taxation and Household Size: Would French Family Splitting Make German Families Better off?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn505104849en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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