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(Article of periodic en Français - 1980)

Document title

Niveau de vie et nombre d'enfants: un bilan de la législation familiale et fiscale française de 1978

Authors(s) and Affiliation(s)

CALOT G. ;

Abstract

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.

Source

Article of periodic

published at : Population Paris

Editor :

Millesime : 1980, vol. 35, no1  [esp.]

Language

Français

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