TY - JOUR
T1 - The design of direct taxation and family benefits
AU - Atkinson, A. B.
AU - Bourguignon, F.
N1 - Funding Information:
*The research on which this paper is based has been supported and the Ministere de la Recherche (Contract 86 J 0866).
PY - 1990/2
Y1 - 1990/2
N2 - The subject of this paper is the design of the personal income tax and social security benefits that vary with the size of the family. It is concerned with the analytical problems of policy design that arise from constraints on the instruments which may be used, from differences in social judgements about the desirability of redistribution, and from differences of view about the disincentive effects of taxation. The paper considers these issues in the context of the French tax-benefit system and the implications of the French system being 'harmonised' towards certain features of the British system.
AB - The subject of this paper is the design of the personal income tax and social security benefits that vary with the size of the family. It is concerned with the analytical problems of policy design that arise from constraints on the instruments which may be used, from differences in social judgements about the desirability of redistribution, and from differences of view about the disincentive effects of taxation. The paper considers these issues in the context of the French tax-benefit system and the implications of the French system being 'harmonised' towards certain features of the British system.
UR - http://www.scopus.com/inward/record.url?scp=38249018930&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=38249018930&partnerID=8YFLogxK
U2 - 10.1016/0047-2727(92)90054-J
DO - 10.1016/0047-2727(92)90054-J
M3 - Article
AN - SCOPUS:38249018930
SN - 0047-2727
VL - 41
SP - 3
EP - 29
JO - Journal of Public Economics
JF - Journal of Public Economics
IS - 1
ER -