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family-quotient system
References
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family-quotient system

French taxation
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The Information Architects of Encyclopaedia Britannica

Learn about this topic in these articles:

  • income tax
    / Treatment of the family

    …what is known as the family-quotient system. This is a form of income splitting in which the single graduated rate schedule is applied to a figure arrived at by dividing total family income by the number of “units” represented, with each child counting as half a unit. The tax, as…

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    …what is known as the family-quotient system. This is a form of income splitting in which the single graduated rate schedule is applied to a figure arrived at by dividing total family income by the number of “units” represented, with each child counting as half a unit. The tax, as…

    Read More