Taxation of Families and ‘Families of Taxation’? Inequality Modification Between Family Types Across Welfare States

Manuel Schechtl (Humboldt University Berlin)

Policies of tax design may encourage either de-familialization, by enhancing individual autonomy (for instance, single-parent allowances), or promote familialization through strengthening individual dependency on the family (for instance, joint taxation). By using Theil indices, Manuel Schechtl examines income inequality between the six most prevalent family types before and after income taxation across welfare states. Then, in order to assess how welfare states’ tax policies structure income inequality between family types, he identifies family-related tax policies and evaluates their impacts.

Full article is available here.

November 15, 2020 | News