L'impôt sur le revenu, l'emploi des femmes et les inégalités de genre

Jean-Marie Monnier ()
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Jean-Marie Monnier: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

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Abstract: The " family quotient " (quotient familial in France) has been at the center of policy ensuring familialization of income tax in France since its creation in 1946. It is often criticized, mainly for its redistributive effect, many indicating that it gives an increasing advantage to families as income and number of children increase. More recently, some analyses adopting a gendered view have contested its influence on the choice of women in terms of employment. The present contribution takes into account these familialized instruments of fiscal policy to analyze their impact on women's employment.

Keywords: familialization; gender; income tax; family policy; familialisation; genre; impôt sur le revenu; politiques familiales; France (search for similar items in EconPapers)
Date: 2010-05
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Published in Interventions Economiques : Papers in Political Economy, 2010, 41, pp.1-7

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00489468

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