L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre

The « family quotient » (quotient familial in France) has been at the center of policy ensuring familialization of income tax in France since its creation in 1946. It is often criticized, mainly for its redistributive effect, many indicating that it gives an increasing advantage to families as incom...

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Main Author: Jean-Marie Monnier
Format: Article
Language:English
Published: Association d'Economie Politique 2010-05-01
Series:Interventions Économiques pour une Alternative Sociale
Subjects:
Online Access:http://journals.openedition.org/interventionseconomiques/423
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spelling doaj-46a9531d8eac4f4f83e60563e8c841c72020-11-25T01:30:48ZengAssociation d'Economie PolitiqueInterventions Économiques pour une Alternative Sociale0715-35701710-73772010-05-014110.4000/interventionseconomiques.423L’impôt sur le revenu, l’emploi des femmes et les inégalités de genreJean-Marie MonnierThe « family quotient » (quotient familial in France) has been at the center of policy ensuring familialization of income tax in France since its creation in 1946. It is often criticized, mainly for its redistributive effect, many indicating that it gives an increasing advantage to families as income and number of children increase. More recently, some analyses adopting a gendered view have contested its influence on the choice of women in terms of employment. The present contribution takes into account these familialized instruments of fiscal policy to analyze their impact on women’s employment.http://journals.openedition.org/interventionseconomiques/423familializationincome taxfamily policyFrance
collection DOAJ
language English
format Article
sources DOAJ
author Jean-Marie Monnier
spellingShingle Jean-Marie Monnier
L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
Interventions Économiques pour une Alternative Sociale
familialization
income tax
family policy
France
author_facet Jean-Marie Monnier
author_sort Jean-Marie Monnier
title L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
title_short L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
title_full L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
title_fullStr L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
title_full_unstemmed L’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
title_sort l’impôt sur le revenu, l’emploi des femmes et les inégalités de genre
publisher Association d'Economie Politique
series Interventions Économiques pour une Alternative Sociale
issn 0715-3570
1710-7377
publishDate 2010-05-01
description The « family quotient » (quotient familial in France) has been at the center of policy ensuring familialization of income tax in France since its creation in 1946. It is often criticized, mainly for its redistributive effect, many indicating that it gives an increasing advantage to families as income and number of children increase. More recently, some analyses adopting a gendered view have contested its influence on the choice of women in terms of employment. The present contribution takes into account these familialized instruments of fiscal policy to analyze their impact on women’s employment.
topic familialization
income tax
family policy
France
url http://journals.openedition.org/interventionseconomiques/423
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