The Income Tax Treatment of the Family: An International Perspective
Attempts 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. Highlights patterns among these countries in the tax treatment of the family and illustrates the mix and magnitude of family tax provisions.
Year of publication: |
1990
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Authors: | Pechman, Joseph A. ; Engelhardt, Gary V. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 43.1990, 1, p. 1-22
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Publisher: |
National Tax Association - NTA |
Saved in:
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