Accounting for the family in European income tax systems
探讨欧洲15国所得税制度如何协调婚姻和子女等家庭因素与税收目标间的冲突，并利用英国微观模拟模型分析不同家庭税收方案对税负和工作激励的影响。
Tax systems are expected to achieve many things at once and this paper discusses the trade-offs involved in attempting to reconcile conflicting aims. It surveys the various instruments that are used to take account of marriage and the presence of children and describes the current systems in the 15 European Union countries. The impact of alternative tax treatments of the family 'borrowed' from other countries is examined for the UK, using the tax-benefit microsimulation model, POLIMOD. The paper explores the implications of the alternatives for the tax paid by families of different types and for the work incentives of individuals in different family situations. Copyright 1999 by Oxford University Press.