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Family taxation - pros and cons

George Smatrakalev

Economic Thought journal, 2003, issue 2, 109-117

Abstract: Implementing the family income taxation brings back the role of home economy in the civil society, gives new meaning of the marrage and household, helps abolition of some governnent sponsored social engineering. This article deals with some major moments in the prerequisites, place and role of the family income taxation. On the basis of comparative analysis the experience of some EU countries and USA in taxing the family are shown.

JEL-codes: H21 H24 H26 H31 (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econth:y:2003:i:2:p:109-117

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