PRO-FAMILY TAX SOLUTIONS IN LAW
Journal Title: Globalization, the State and the Individual - Year 2014, Vol 1, Issue
Abstract
Provisions in the tax codę which offer exemptions, deductions, allowances, or credits (both refundable or non-wasteable and non-refundable or wasteable). They may be morę or less integrated with the income transfer system; a cash, refundable, child tax credit may be considered the equivalent of a child allowance. They are designed to help parents defray the costs of child rearing, generally, or morę specihcally, to help pay the costs of child care and education. Like family allowances, tax benehts have one or morę of the following benehts: horizontal equity, vertical equity or redistribution, strengthening labor force attachments or social inclusion/ exclusion - particularly as the European Union moves toward greater unity among its member States, family allowances are viewed as an instrument that can foster societal cohesion and progress
Authors and Affiliations
Janusz Soboń, Daniela Palascakova, Lenka Dubovicka
Keywords
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