Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular … belief that French high income families with children face lower average tax rates than their German counterparts is true …, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries …