Skip to main content

OECD Tax Policy Studies No. 12: Taxing Working Families: A Distributional Analysis (Complete Edition ‐ ISBN 9264013202)

Buy Article:

$32.00 plus tax (Refund Policy)


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.┬áCertain 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.

Executive SummaryPart I. Taxing Working Families: A Distributional Analysis‐Chapter 1. Analytical Report‐Chapter 2. Inequality in Three Dimensions‐‐Vertical inequality (by level of income)‐‐Horizontal inequality (by size of family)‐‐One‐earner vs. two earner familiesPart II. Country Summaries for Each OECD Country

Document Type: Review Article

Publication date: 2005-11-01

  • Access Key
  • Free ContentFree content
  • Partial Free ContentPartial Free content
  • New ContentNew content
  • Open Access ContentOpen access content
  • Partial Open Access ContentPartial Open access content
  • Subscribed ContentSubscribed content
  • Partial Subscribed ContentPartial Subscribed content
  • Free Trial ContentFree trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more