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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Association d'Economie Politique
2010-05-01
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Series: | Interventions Économiques pour une Alternative Sociale |
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Online Access: | http://journals.openedition.org/interventionseconomiques/423 |
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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 |
work_keys_str_mv |
AT jeanmariemonnier limpotsurlerevenulemploidesfemmesetlesinegalitesdegenre |
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1725089708541739008 |