The Income Tax Treatment of the Family: An International Perspective

Joseph A. Pechman and Gary V. Engelhardt

National Tax Journal, 1990, vol. 43, issue 1, 1-22

Abstract: Attempts to see whether anything can be learned from a comparative analysis of the techniques used in eleven industrialized countries to allow for family responsibilities in income taxes. Highlights patterns among these countries in the tax treatment of the family and illustrates the mix and magnitude of family tax provisions.

Date: 1990
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:1:p:1-22

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