Özet:

W ithin the framework of the literature on optimal taxation, modern tax theory rejects an analysis of income taxation separate from tax benefits, incentives or money transfers such as family allowances. In public finance, as one of the three indicators of ability to pay, rather than wealth and expenditures, taxation of income emphasizes on “ability to spend income” more than “ability to pay tax”. “Ability to spend income” is different for “family” as a social and economic unit from “individuals” as the net increase in economic ability between two time points -which legally defines the income subject to taxation- for family and individuals is different. This should be considered in tax implementations for individuals and family. With respect to taxation of families, tax reforms are constantly actual in the scope of tax policies and socio-economic changes. This paper surveys a comparative evaluation of tax legislations of economies in a theoretical aspect

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