Taxation, Family Responsibilities, and Employment

Abstract

Abstract Examines the preferential treatment of marriage and family responsibilities in taxation, along with taxes as incentives or disincentives of wives’ employment, in 14 OECD countries. A comparison of the tax systems in the mid‐1980s and the mid‐1990s shows that diversity among the countries has actually widened in terms of tax relief for family responsibilities. To understand the reasons behind increasing diversity, the author singles out four countries—Australia, the Netherlands, Germany, and the USA—representing opposite cases for an examination of the politics of tax reform. The examination indicates the role of women's movements, the parties in government, policy legacies, and state structures.

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