MARBOT, C.; ROY, D. - Département des Études Économiques d'Ensemble (D3E), … - 2011
Since 1991, French taxpayers who employ someone to work at their home (for care, cleaning, etc.) can deduct 50 % of the employment cost from their income tax. In 2007, the tax reduction was turned into a tax credit, making lower income households eligible. However, this change was limited to...