La politique familiale française a deux objectifs : garantir la parité des niveaux de vie entre familles et personnes sans enfants ; assurer à tous les enfants un niveau de vie minimal. Elle comporte des prestations sous condition de ressources, une allocation universelle et le quotient...

This article intends to make a twofold contribution to the literature. First, it studies a political economy model of family taxation using a household economics approach. The winning policy depends on whether (1) the parents control their fertility and (2) they value their children. Second, it...

This paper intends to make a two-fold contribution to the literature. First, it studies a political economy model of family taxation using a household economics approach to behaviour; the nature of the winning policy is found to depend on whether i) the parents control their fertility or not,...

We consider an n-person economy in which efficiency is independent of distribution but the cardinal properties of the agents’ utility functions preclude transferable utility (a property we call "Almost TU"). We show that Almost TU is a necessary and sufficient condition for all agents to...

We analyze the distributive justice of the combined burden of taxes, social security contributions, and public transfers on employee households. Comparing eight different household types, we utilize the concept of horizontal equity regarding the treatment of families in the German tax-benefit...

Представленная статья посвящена направлениям реформирования налогообложения доходов физических лиц в России. Проанализированы основные проблемы...

A large body of literature points out that joint taxation of married couples with full income splitting (Ehegattensplitting) is an important for the relatively low labor force participation of married women in Germany. This paper investigates the relative gains of joint taxation for married...

La politique familiale française a deux objectifs : garantir la parité des niveaux de vie entre familles et personnes sans enfants ; assurer à tous les enfants un niveau de vie minimal. Elle comporte des prestations sous condition de ressources, une allocation universelle et le quotient...