Taxing working families a distributional analysis

Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. Certain generally available cash benefits for families – regarded as negative taxes – are also taken into account...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD 2005.
Colección:OECD tax policy studies ; no. 12.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705437606719
Descripción
Sumario:Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries. Certain generally available cash benefits for families – regarded as negative taxes – are also taken into account. The study concentrates on the effects of these taxes on the distribution of income between different types of working households, looking at three dimensions of inequality: vertical inequality between households at different income levels, horizontal inequality between households with different numbers of children and the tax treatment of one-earner versus two-earner households.
Descripción Física:1 online resource (132 pages)
Bibliografía:Includes bibliographical references.
ISBN:9789264013216
9786610357321