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Die steuerliche Förderung von Familien im internationalen Vergleich

Author

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  • Wolfgang Meister
  • Wolfgang Ochel

Abstract

Soll die Familienpolitik dazu beitragen, die Geburtenrate zu steigern, muss sie das Faktum berücksichtigen, dass viele Frauen eine Berufstätigkeit anstreben, und somit die Vereinbarkeit von Erwerbstätigkeit und Familie gewährleisten. D.h. unter anderem sollte das Nettoeinkommen der Familien mit Kindern ausreichend hoch sein, um eine externe Kinderbetreuung in Anspruch nehmen zu können. Zur Erhöhung des Nettoeinkommens werden in Deutschland Kindergeld bzw. Kinderfreibeträge bei der Einkommensteuer gewährt. Auch andere Länder fördern Familien mit Kindern, indem sie Kindergeld gewähren und die Familien steuerlich begünstigen. In dem Beitrag wird das Ausmaß der steuerlichen Förderung von Familien international verglichen.

Suggested Citation

  • Wolfgang Meister & Wolfgang Ochel, 2003. "Die steuerliche Förderung von Familien im internationalen Vergleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(05), pages 65-67, March.
    • Handle: RePEc:ces:ifosdt:v:56:y:2003:i:05:p:65-67
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    File URL: https://www.ifo.de/DocDL/ifosd_2003_5_8.pdf
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    References listed on IDEAS

    as
    1. Robert Fenge & Wolfgang Ochel, 2001. "Die Vereinbarkeit von Familie und Beruf: der Schlüssel für eine kinderreiche Gesellschaft," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(12), pages 17-29, November.
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    Cited by:

    1. Hans-Werner Sinn, 2003. "Das demographische Defizit - die Fakten, die Folgen, die Ursachen und ihre Politikimplikationen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(05), pages 20-36, March.
    2. Hans-Werner Sinn, 2013. "Das demographische Defizit – die Fakten, die Folgen, die Ursachen und die Politikimplikationen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(21), pages 03-23, November.

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    More about this item

    Keywords

    Familienpolitik; Geburtenrate; Frauenerwerbstätigkeit; Familienleistungsausgleich; Familienbesteuerung; Vergleich; International;
    All these keywords.

    JEL classification:

    • J12 - Labor and Demographic Economics - - Demographic Economics - - - Marriage; Marital Dissolution; Family Structure
    • J18 - Labor and Demographic Economics - - Demographic Economics - - - Public Policy
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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