Accounting for the family in European income tax systems

Cambridge Journal of Economics

Volumn 23, Issue 5, 1999, Pages 565-598

  O'Donoghue, Cathal ^a   Sutherland, Holly ^a  

^a Department of Applied Economics ^*  (United Kingdom)

Author keywords

European Union; Family; Income distribution; Income tax

Indexed keywords

HOUSEHOLD INCOME; INCOME DISTRIBUTION; TAX SYSTEM;

EUROPE;

EID: 0032724906     PISSN: 0309166X     EISSN: None     Source Type: Journal    
DOI: 10.1093/cje/23.5.565     Document Type: Article

References (22)

1. Atkinson, A. B., Bourguignon, F. and Chiappori, P.-A. 1988. What do we learn about tax reform from international comparisons? France and Britain, European Economic Review, vol. 32, 343-52
2. Atkinson, A. B. and Sutherland, H. 1983. 'Hypothetical Families in the DHSS Tax/Benefit Model and Families in the Family Expenditure Survey 1980', Economic and Social Research Council Taxation Incentives and Distribution of Income Programme, Research Note 1, London School of Economics
3. Bradshaw,J., Kennedy, S., Kilkey, M., Hutton, S., Corden, A., Eardley, T., Holmes, H. and Neale, J. 1996. Policy and the Employment of Lone Parents in 20 Countries: The EU Report, European Observatory on National Family Policies, Social Policy Research Unit, University of York
4. Callan, T. and Sutherland, H. 1997. The impact of comparable policies in European countries: microsimulation approaches, European Economic Review, vol. 41, 3-5, 627-33
5. Department of Social Security 1988. 'An Examination of Taxation Arrangements for Couples with Children: Evaluating the Options of Income Splitting', Social Security Review Discussion Paper No. 23, Department of Social Security (Australia), Canberra
6. Eurostat 1997. Labour Force Survey, Results 1995, Luxembourg, Office for Official Publications of the European Communities
7. Goode, J., Callender, C. and Lister, R. 1998. Purse or Wallet? Gender Inequalities and Income Distribution within Families on Benefits, London, Policy Studies Institute
8. House of Lords 1985. Income Taxation and Equal Treatment for Men and Women, Select Committee on the European Communities, Session 1985-6, 1st Report, HL15
9. Jepsen, M., Meulders, D., Piasman, O. and Vanhuynegem, P. 1997. Individualisation of the Social and Fiscal Rights and the Equal Opportunities between Women and Men, Brussels, Département d'Economie Appliquée, ULB
10. Lundberg, S. J., Pollak, R. A. and Wales, T. J. 1997. Do husbands and wives pool their resources? Evidence from the UK child benefit, Journal of Human Resources, vol. 32, no. 3, 462-80
11. McClements, D., 1977. Equivalence scales for children, Journal of Public Economics, vol. 8, 191-210
12. Meulders, D. 1986. Income Tax in The European Community, London, Institute for Fiscal Studies
13. Millar, J. and Warman, A. 1996. Family Obligations in Europe, London, Family Policy Studies Centre
14. O'Donoghue, C. and Sutherland, H. 1998. Accounting for the Family: the Treatment of Marriage and Children in European Income Tax Systems, UNICEF International Child Development Centre Innocenti Occasional Paper No. 65
15. OECD 1993. Taxation in OECD Countries, Paris, Organisation for Economic Cooperation and Development
16. OECD 1995. Taxation, Employment and Unemployment: The OECD Jobs Study, Paris, Organisation for Economic Cooperation and Development
17. OECD 1997. National Accounts, Volume II, Paris, Organisation for Economic Cooperation and Development
18. Pechman, J. A. and Engelhardt, G. V. 1990. The income tax treatment of the family: an international perspective, National Tax Journal, vol. 43, no. 1, 1-32
19. Redmond, G., Sutherland, H. and Wilson, M. 1998. The Arithmetic of Tax and Social Security Reform: A User's Guide to Microsimulation Methods and Analysis, DAE Occasional Paper No. 64, Cambridge University Press
20. Sutherland H. (ed.) 1997. 'The EUROMOD Preparatory Study: a Summary Report', Microsimulation Unit Discussion Paper MU9705, Department of Applied Economics, University of Cambridge
21. Sutherland, H. (ed.) 1997A. 'EUROMOD: A European Benefit Tax Model and Social Integration', Preparatory Study Final Report to the European Commission, Department of Applied Economics, University of Cambridge
22. Sutherland, H. 1997B. Women, men and the redistribution of income, Fiscal Studies, vol. 18, no. 1, 1-22