Avantages familiaux et niveaux des revenus ; un aspect particulier de la redistribution du revenu en France

SUMMARY The French system of family allowances is based on the progressivlty of the allowances amount according to the number of children but then on its fixity in connection with the direct incomes level Thisi last point is criticised by family Associations The author tries to reply to this criticism taking the tax credits agreed to the heads of family into account these personal exemptions being chiefly to the advantage of middle and upper classes But the chief reason of the non-proportionnality between family advan tages and incomes levels is due to the inexistence of horizontal appor tionment because of an relatively low ceiling rate fvvhich limits the basis for the assessment of the contributions The article going by the present legislation tries to give the precise amount of the contributions necessary to reach quasi-proportionnality between family allolwances and income amountZarka Claude. Avantages familiaux et niveaux des revenus ; un aspect particulier de la redistribution du revenu en France. In: Revue économique, volume 6, n°6, 1955. pp. 905-924