Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
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 …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
