This paper has a twofold aim. First, we will analyze the system of family benefits in relation with the income tax system in France through the adoption of a historical and gender perspective. While typologies of welfare states frequently neglect taxation, in our view, one must take family...

Until the introduction of the RSA (Revenu de solidarité active -i.e. Active Solidarity Income) on 1st June 2009 in metropolitan France and 1st January 2011 in overseas territories, poor single-parent families were entitled either to the RMI (Revenu minimum d'insertion – i.e. Minimum Income...