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Cambridge Journal of Economics 23:565-598 (1999)
Copyright © 1999 Cambridge Political Economy Society

Article

Accounting for the family in European income tax systems

C O'Donoghue1 and H Sutherlandz

Department of Applied Economics, Sidgwick Avenue, Cambridge CB3 9DD, UK
E-mail: hs117@econ.ac.uk
z University of Cambridge, UK
1 Corresponding author

Abstract

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.

Key Words: Income tax • European Union • family • income distribution


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 Journal of European Social PolicyHome page
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[Abstract] [PDF]


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