OECD Tax Policy Studies

ISSN :
1990-0538 (online)
ISSN :
1990-0546 (print)
DOI :
10.1787/19900538
Hide / Show Abstract
This series consists of studies analyzing of the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.
Also available in: French
 
Taxing Working Families

Taxing Working Families

A Distributional Analysis You do not have access to this content

Click to Access: 
Author(s):
OECD
Publication Date :
16 Nov 2005
Pages :
132
ISBN :
9789264013216 (PDF) ; 9789264013209 (print)
DOI :
10.1787/9789264013216-en

Hide / Show Abstract

Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. Certain generally available cash benefits for families – regarded as negative taxes – are also taken into account.

The study concentrates on the effects of these taxes on the distribution of income between different types of working households, looking at three dimensions of inequality: vertical inequality between households at different income levels, horizontal inequality between households with different numbers of children and the tax treatment of one-earner versus two-earner households.

Also available in: French

Table of Contents

Executive Summary
Part I. Taxing Working Families: A Distributional Analysis
-Chapter 1. Analytical Report
-Chapter 2. Inequality in Three Dimensions
--Vertical inequality (by level of income)
--Horizontal inequality (by size of family)
--One-earner vs. two earner families
Part II. Country Summaries for Each OECD Country