Article in Journal

Tax benefits for families in an international comparison

Wolfgang Meister, Wolfgang Ochel
ifo Institut für Wirtschaftsforschung, München, 2003

in: ifo Schnelldienst, 2003, 56, Nr. 05, 65-67

If government family policies are to increase the birth rate, it must be taken into consideration that many women want to work, thus employment and family obligations must be brought into accord. This means that the net income of families with children should be sufficiently high to pay for external child care. For the increase of net incomes, children's allowances and/or child tax deductions from income tax are granted in Germany. Other countries also support families by granting children's allowances and beneficial tax treatment. This contribution makes an international comparison of tax benefits for families.

JEL Classification: J120,J180,O570

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ifo Institut für Wirtschaftsforschung, München, 2003