Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/33351
Authors: 
Baclet, Alexandre
Dell, Fabien
Wrohlich, Katharina
Year of Publication: 
2005
Series/Report no.: 
IZA Discussion Papers 1894
Abstract: 
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.
Subjects: 
income taxation
family
income distribution
France
Germany
JEL: 
D31
H24
J18
Document Type: 
Working Paper

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