The Fiscal Treatment of Family Size: An Overview

Alessandro Balestrino

Chapter Chapter 5 in The Economics of Family Taxation, 2023, pp 55-69 from Springer

Abstract: Abstract There is general consensus, among the populace at large and actually also among the majority of social scientists, that large families should be subsidised. Indeed, many governments share the view that children should be a tax asset to their parents and endeavour to make them so in practice, using per-child grants and/or income tax allowances related to family size (sometimes, less immediately by just as efficaciously, governments also implement a favourable tax treatment for children goods, such as reduced VAT rates for baby-food or clothes).

Date: 2023
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DOI: 10.1007/978-3-031-28170-9_5

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