The Economic Aspects of Family Taxation

Janusz Kudła

Ekonomia journal, 2002, vol. 6

Abstract: The purpose of the article is to determine initially whether the existing in Poland construction of income tax can influence decisions made by families in the scope of having children, stability of marriage and inclination to undertake work by persons remaining in marriage relationships. For this purpose the results of foreign research were shown and subsequently the possibility of the influence of common taxation of the spouses on the time of concluding marriage was verified and decisions about divorce because of the number of possessed children were analysed, which theoretically may have connection with the tax system. The obtained results do not confirm the influence of taxes on the month of concluding marriage, whereas data on divorces, not excluding tax reasons, suggest a rather stronger influence of social policy. The article discusses also concrete tax constructions both used presently and proposed, which can have an essential influence on the decisions made by married couples.

Date: 2002
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