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Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies

Author

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  • Clément Carbonnier

    (LED - Laboratoire d'Economie Dionysien - UP8 - Université Paris 8 Vincennes-Saint-Denis)

Abstract

[eng] The articles by Allègre et al. (2021) and André & Sireyjol (2021) document in detail, using microsimulations, the redistributive impacts of the familialization of the income tax, and thus contribute to the important debate on this specific system of household income taxation in France. To discuss their results, we first propose to review the history of this specificity, which refers to the question of contributory capacity and its origin in the 1789 Déclaration des Droits de l’Homme et du Citoyen. We question its interpretation through the concepts of decreasing marginal utility and equivalence scale and its scope of application, the income tax or the whole system of taxes and transfers. Finally, we question the unit of evaluation: the individual or the family.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Clément Carbonnier, 2021. "Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies," Post-Print hal-04258890, HAL.
    • Handle: RePEc:hal:journl:hal-04258890
    DOI: 10.24187/ecostat.2021.526d.2051
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    References listed on IDEAS

    as
    1. Guillaume Allègre & Hélène Périvier & Muriel Pucci, 2021. "Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 3-20.
    2. Clément Carbonnier, 2021. "Imposition jointe des revenus et emploi des femmes mariées : estimation à partir du cas français," Revue économique, Presses de Sciences-Po, vol. 72(2), pages 215-244.
    3. Elvire Guillaud & Matthew Olckers & Michaël Zemmour, 2020. "Four Levers of Redistribution: The Impact of Tax and Transfer Systems on Inequality Reduction," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(2), pages 444-466, June.
    4. Clément Carbonnier, 2016. "Prise en compte de la famille dans l’imposition des revenus en France," Revue française d'économie, Presses de Sciences-Po, vol. 0(1), pages 111-152.
    5. repec:adr:anecst:y:2012:i:107-108:p:10 is not listed on IDEAS
    6. Clément Carbonnier, 2016. "Prise en compte de la famille dans l’imposition des revenus en France, aspects historiques, distributifs et incitatifs," Post-Print hal-02980210, HAL.
    7. Adélaïde Favrat & Céline Marc & Muriel Pucci, 2015. "Les dispositifs sociaux et fiscaux en faveur des familles : quelle compensation du coût des enfants ?," Économie et Statistique, Programme National Persée, vol. 478(1), pages 5-34.
    8. Clément Carbonnier, 2019. "The Distributional Impact of Local Taxation on Households in France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 507-508, pages 31-52.
    9. Mathias André & Antoine Sireyjol, 2021. "Redistributive Effects of the Taxation of Couples and Families: A Microsimulation Study of Income Tax," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 21-39.
    10. Adélaïde Favrat & Céline Marc & Muriel Pucci, 2015. "Les dispositifs sociaux et fiscaux en faveur des familles : quelle compensation du coût des enfants ?," Post-Print halshs-03201804, HAL.
    11. Laurent Lequien, 2012. "The Impact of Parental Leave Duration on Later Wages," Annals of Economics and Statistics, GENES, issue 107-108, pages 267-285.
    12. Adélaïde Favrat & Céline Marc & Muriel Pucci, 2015. "Les dispositifs sociaux et fiscaux en faveur des familles : quelle compensation du coût des enfants ?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-03201804, HAL.
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    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J12 - Labor and Demographic Economics - - Demographic Economics - - - Marriage; Marital Dissolution; Family Structure
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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