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Taxing Working Families: A Distributional Analysis (OECD Tax Policy Studies No. 12)

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 Member countries including Canada. 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.
Taxing Working Families
Published by the Organisation for Economic Co-operation and Development, 2005.
   
Catalogue No. 232005081P
Price $37.95
Format Softcover
Pages 132
Language English; Aussi disponible en français
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This page last modified: February 20, 2008

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