Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/33351 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 1894
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
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.
Schlagwörter: 
income taxation
family
income distribution
France
Germany
JEL: 
D31
H24
J18
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
366.02 kB





Publikationen in EconStor sind urheberrechtlich geschützt.