THE INCOME TAX TREATMENT OF THE FAMILY: AN INTERNATIONAL PERSPECTIVE

Joseph A. Pechman · Gary V. Engelhardt

37 citations0/0 files storedNational Tax Journal

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Gender, Labor, and Family Dynamics Economic and Fiscal Studies Social Policies and Family

Abstract

The purpose of this paper is to see whether anything can be learned from a comparative analysis of the techniques used in eleven industrialized countries to allow for family responsibilities in income taxes. The analysis highlights patterns among these countries in the tax treatment of the family and illustrates the mix and magnitude of family tax provisions. Estimates of 1989 effective average tax rates on labor earnings by different family types and income levels are given for each country. Little uniformity in the tax treatment of the family is found, but some general conclusions and suggestions for policy are drawn.

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1966Federal tax policy

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