Niveau de vie et nombre d'enfants: un bilan de la législation familiale et fiscale française de 1978
Auteur :CALOT, G.
Description :
The number of children affects both the costs and the resources of a family. On one hand, family allowances increase the income earned by the parents| on the other, the maintenance of the children directly affects expenditure| finally, income tax rates take account of the number of dependent children. In this paper an attempt has been made to a balance-sheet of the resources available to a couple over a life span of 40years, depending on the number of children. The allowances are those laid down by the legislation in force in France in 1978. The results show a clear relative deterioration of the standard of living in the middle of the salary scale| in particular, a couple who decide to have three or more children, very quickly make considerable sacrifices when the wife gives up employment: current French legislation is still based on the implicit assumption that a married woman does not engage in gainful activity.
Type de document :
Article de périodique
Source :
Population Paris, 1980, vol. 35, n°. 1, esp.
Date :
1980
Langue :
Français
Français
Droits :
Tous droits réservés © Prodig - Bibliographie Géographique Internationale (BGI)
Tous droits réservés © Prodig - Bibliographie Géographique Internationale (BGI)