New complementary database : Family Tax Benefit Database
LIS recently added to its complementary databases section a new dataset on Family Tax Benefit Database for use with the Luxembourg Income Study Database. This dataset, created by Manuel Schechtl (Humboldt University Berlin). The dataset includes country-level indicators on the national income tax system and family-related tax expenditures (such as single parent reliefs or joint filing for couples) based on OECD benefits and wages data country reports and national expert’s responses to an online survey. The country and year selection of the tax indicator information matches the latest available dataset for most countries that provide tax data in the Luxembourg Income Study (LIS). Therefore, the data can be used for cross-national comparisons of public policy, tax policy or social policy.
Users can access the data and its documentation from here.