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I'm looking for a comprehensive overview of international income tax systems (OECD countries would be sufficient), showing which countries apply some sort of family taxation, i.e. married partners undergo some sort of Income Splitting. The Wikipedia Article mentions Germany, U.S. and Canada. France also applies splitting. What are the remaining ones?

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  • $\begingroup$ You also need to look at things like the "kiddie tax," where parents are taxed on the income of their children. $\endgroup$ – Dave Harris Sep 7 '19 at 2:11
  • $\begingroup$ do you have an example for this? In my view the prevalent model is: kids have either a) low income and are dependent, in which case their parents might qualify for child tax credit, child benefit etc. or b) they have sufficient income, then they are a taxpayer on their own and there is no child tax credit for their parents $\endgroup$ – E. Sommer Sep 9 '19 at 6:24
  • $\begingroup$ It can apply to children as old as 24. irs.gov/taxtopics/tc553 $\endgroup$ – Dave Harris Sep 9 '19 at 15:01
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I have finally found this: OECD (2005), Taxing Working Families A little old, but mostly accurate still.

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