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Fair Taxation and Families
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A comparative study with a view to a more equitable income tax As governments develop and expand their activities, their reliance on financial resources keeps pace. Government allowances, social security and supplementary provisions proliferate and the complexity of arrangements for residents of EU Member States, and their interrelationships become increasingly obscure. This is equally true of income tax, creating scenarios in which remaining single or getting a divorce could be fiscally advantageous.