In this paper, we address the question whether family support via the income tax system is more generous in France than …, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries …) only for families with three children. -- income taxation ; family ; income distribution ; France ; Germany …

In this paper, we address the question whether family support via the income tax system is more generous in France than …, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries …

We examine whether “kiddie tax” legislation in Canada, effective as of 2000, deters income splitting between parents …

from rich to poor (vertical) but also between family types (horizontal). Different types of families are treated … family types of non-retiree households. To answer my research aim I draw on harmonized data from 30 countries provided by the … Luxembourg Income Study (LIS). I estimate pre- and post-fiscal income inequality measured as between-family-type Theil indices …