Gender Regimes and Welfare States in France: A historical perspective
This paper has a twofold aim. First, we will analyze the system of family benefits in relation with the income tax system in France through the adoption of a historical and gender perspective. While typologies of welfare states frequently neglect taxation, in our view, one must take family taxation into account because it provides incentives and disincentives for paid income. Moreover, in the case of France, a close relationship exists between family benefits and taxation on income, one that stems from certain discussions—discussions led to the birth of the French system.Second, we will demonstrate how and to what extent France has moved away from the male-breadwinner model. However, any decline of the malebreadwinner model does not, in turn, indicate a corresponding shift toward a dual caregiver model. Indeed, the current French model has ambiguous effects on gender relations.
Warm Hands in Cold Age – On the Need of a New World Order of Care
The world is aging as fertility and mortality are both decreasing. This article focuses on practical care work for the elderly. Such work is done primarily by women even though a larger portion than previously is paid rather than unpaid. All over the world, most elderly care work is organized within the family, most often unpaid. Men receive more care from partners than women, while women receive more care from female relatives. When care work is paid, the payment is generally low. A comparison between Germany, Spain, and Sweden demonstrates similar gender patterns, even though the role of the state in supporting care differs considerably as do care workers' conditions. The sustainability of today's distribution and organization of care work is questioned as the need for care increases, and the possibility of more equal sharing of care work between women and men is explored.
Income Tax Treatment of the Family
Despite the important consequences of differential tax treatment of families of different sizes and types, this issue has received little systematic attention. Differentiation between different types of families for purposes of the income tax has been accomplished via personal exemptions and differential rate structures for different types of families. But even these changes have not been consistent.