著者

埋橋 孝文

出版者

関西学院大学

雑誌

經濟學論究 (ISSN:02868032)

巻号頁・発行日

vol.56, no.3, pp.47-65, 2002-12

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This paper examines how personal income tax and social security contributions in six countries treat three types of households (i.e., two-earner, one-earner and singles). The degree of horizontal redistribution through tax/social security can be considered as an index of a concession to one of the above three types. The result of the simulation shows that in Britain and Australia a concession to the two-earner household and in Germany a concession to the one-earner household are observed. Tax-social security contribution schemes in Sweden are neutral to the three types of households. In the US, although the tax burden on singles is relatively heavy, it is fairly neutral to whether wives stay at home as dependent spouses or participate in the labor market.