National Family Policies in Ec-Countries in 1991
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COMMISSION OF THE EUROPEAN COMMUNITIES ... ... ... ... ... ... ... ... ... ...... ... NATIONAL FAMILY POLICIES IN EC-COUNTRIES IN 1991 EUROPEAN OBSERVATORY OF NATIONAL FAMILY POLICIES W. DUMON with the collaboration ofT. NUELANT and experts from members States: M.-Th. MEULDERS-KLEIN, J. FIERENS, V. PRUZAN, P.S. JORGENSEN, M. WINGEN, E. STUTZER, H. SYMEONIDOU, J.A.F. CORDON, J. COMMAILLE, M. VILLAC, G. KIELY, V. RICHARDSON, G.B. SGRITTA, A.L. ZANATTA, M. NEYENS, C. PRESVELOU, C. DE HOOG, A.M. BRAGA DA CRUZ, M. WICKS. DIRECTORATE GENERAL FOR EMPIDYMENT, INDUSTRIAL RELATIONS AND SOCIAL AFFAIRS RUE DE LA LOI 200, B- 1049 BRUSSELS EUROPEAN OBSERVATORY ON NATIONAL FAMILY POLICIES NATIONAL FAMILY POLICIES IN EC-COUNTRIES IN 1991 VOLUME II W. DUMON in collaboration with T. NUELANT and experts from each of the member states: M.-Th. MEULDERS-KLEIN; J. FIERENS; V. PRUZAN; P.S. JORGENSEN; M. WINGEN; E. STUTZER; H. SYMEONIDOU; JA. FERNANDEZ CORDON; J. COMMAILLE; M. VILLAC; G. KIELY; V. RICHARDSON; G.B. SGRITTA; A.L. ZANATTA; M. NEYENS; C. PRESVELOU; C. DE HOOG; A.M. BRAGA DACRUZ; M. WICKS. EUROPEAN OBSERVATORY ON NATIONAL FAMILY POLICIES 1991 RESPONSIBLE OFFICIALS at the Commission of the European Communities Odile QUINTIN Michele TEIRLINCK NATIONAL CORRESPONDENTS Belgique - Belgie Marie-Therese MEULDERS, Director, Centre de Droit de la Famille, Universite Catholique de Louvain, Jacques FIERENS, Assistant, Centre de Droit de la Famille, Universite Catholique de Louvain. Danmark Vita PRUZAN, Head of Research Unit, Socialforskningsinstitut tet, Kobenhavn, Per SCHULTZ-JORGENSEN, The Royal Danish School of Edu cational Studies, Kobenhavn. Deutschland Max WINGEN, President, Statistischen Landesamt Baden-Wiirt temberg a.D ., Honorarprofessor fiir Bevolkerungswissenschaft und Familienpolitik an der UniversiHit Konstanz, Erich STUTZER, Familienwissenschaftliche Forschungsstelle im Statistischen Landesamt Baden-Wurttemberg (Stuttgart). ii NATIONAL FAMILY POUCIES IN BC-COUNI'RIES Bellas Haris SYMEONIDOU, Professor, National Centre of Social Research, Athens. Espana Juan Antonio FERNANDEZ CORDON, Director, Instituto de Demografia, Consejo Superior de Investigaciones Cientificas, Madrid. France Jacques COMMAILLE, Research Director, C.N.R.S. (Centre d'Etude de la Vie Politique Fran~e), Paris, Michel VILLAC, Caisse Nationale des Allocations Familiales, Paris. Ireland Gabriel KIELY, Director, Family Studies Centre, Department of Social Science, University College, Dublin, Valerie RICHARDSON, Family Studies Centre, Department of Social Science, University College, Dublin. Italia Giovanni B. SGRITIA, Dipartimento di Scienze Demografiche, Universita Degli Studi di Roma "La Sapienza", Rome, Anna Laura ZANATTA, Dipartimento di Scienze Demografiche, Universita Degli Studi di Roma "La Sapienza", Rome. Grand-Ducbe de Luxembourg Michel NEYENS, Director, Centre d'Etudes et de Recherches Familiales et Sociales, Luxembourg. Nederland Clio PRESVELOU, Professor, Consultante of the Department of Household and Consumer Studies, Wageningen University, Cornelius de HOOG, Associate Professor, Department of Household and Consumer Studies, Wageningen University. Portugal Ana Maria BRAGA DACRUZ, Commissao para ingualidade e direitos da mulher, Porto. INrRODUCTION iii United Kingdom Malcolm WICKS, Director, Family Policy Studies Centre, London, Chris BUTCHER, Information Officer, Family Policy Studies Centre, London COORDINATION Wilfried DUMON, Coordinator, Sociological Research Institute, K.U.Leuven, Belgium. Tanja NUELANT, Sociological Research Institute~ K.U.Leuven, Belgium. TABLE OF CONTENTS CHAPTER!. THEFAMILYDIMENSIONOFTHEFISCALSYSTEM 1 CHAPTER II. FAMILY BENEFITS 15 I. Family allowances 15 II. Other allowances 31 1. Birth allowances 31 2. Allocation at reopening of the school year 34 3. Marriage allocation I Marriage benefit 35 m. Indirect allowances I Reduction on the public transportation systems 36 IV. Non-financial benefits 39 1. Exemption from military service 39 2. Preference in job allocation 42 V. Private transfers : child support 43 CHAPTERill. FAMILY ANDLABOURMARKETPOUCY 53 I. Protecting pregnant women in the job market 53 1. Maternity leave 53 2. Maternity benefits 67 II. Flexi-time 74 m. Parental leave I (temporary or partial) career breaks 86 ~~~ % V. At home work 118 1. Paid work in the home 118 2. Home-based business 123 vi NATIONAL FAMILY POUCIES IN EC-COUNfRIBS CHAPTER IV. FAMILY AND CARETAKING POUCY 125 I. (Re)evaluating of household work 125 II. Family and care of the elderly, handicapped and other dependent persons 129 m. Family help 139 CHAPTERV.mSTITUTIONAL~TIONOFFAMILYL~ (FAMILYLAW) 149 I. Marriage and cohabitation 149 II. Divorce and separation 161 m. Childbirth and fertility 169 1. Controle of fertility (contraception and medical assisted fertility) 169 2. Abortion 175 3. Adoption 182 IV. Status of parents I Status of children 191 V. Children's rights 196 CHAPTER VI. POLICIES DEALING WITH FAMILY mADEQUACIES W5 I. Violence in the family W5 II. Family therapy 215 m. Dispossession of parental authority 221 CHAPTER VII. POLICIES GEARED AT STRENGTHENmG FAMILY L~ 229 I. Education for family life 229 II. Education for contraception I Sexually transmitted diseases ~~ m ill. Parental representation in the educational system 246 INFORMATION GRID 255 CHAPTER I. THE FAMILY DIMENSION OF THE FISCAL SYSTEM BELGIQUE- BELGIE In late 1988, radical fiscal reforms were introduced in Belgium, affecting the 1989 tax year (Act of 7 December 1988). The reform had two major goals : a) to bring down tax on personal income and b) to make the taxation system more sensitive to concerns for the family. Regarding the family dimension, four main components may be identified : 1) An end to cumulative imposition, i.e.for fiscal 1990 (1989 earnings) and following, a husband's and wife's earnings would be taxed separately. 2) The introduction of "family parts", i.e. if a spouse has no income, or low income, 30% of the household's income are payable to him/her, with a ceiling set at 270,000 BEF. 3) Tax-exempt income levels were gradually raised as the number of dependant children increased. The rates are as follows : 35,000 BEF for the first child, + 55,000 BEF for the second, + 112,000 BEF for the third, + 125,000 BEF for the fourth and following children. These amounts are automatically index-linked, which is a totally new departure. 4) Expenses for child care up to the age of 3 years become partly tax deductible (80% of charges paid), with a ceiling set at 345 BEF per child per day. Impact. 1) The main effect of the reform has been to reduce taxation on dual-income families. Owing to the incremental nature of the fiScal system, the net bene fit of the reform has been substantial. 2) Furthermore, the new system has proved an incentive for both spouses to join the labour market as there is a tax reduction for child care. 2 NATIONAL FAMILY POUCIES IN EC-COUNI'RIES 3) Thirdly, these incentives are balanced out with the "family parts" system, or partial sharing. It is worth noting that it is the middle-income group which benefits most, i.e. earners in the 775,000-900,000 BEF bracket. Formerly, sharing was applicable even for income below 775,000 BEF; now, the ceiling has been set at 900,000 BEF (not index-linked). In fact, this has simply meant that the amount has been increased to keep up with inflation. Here, single-income families (read: husband in employ, wife not employed) bene fit most. 4) In addition to favouring marriage by abolishing the discrimination between married couples and unmarried couples living together, the reform is benefi cial to children in that tax-deductible amounts for children have been increased considerably and in such a way that the value thereof remains stable. This is even more important than linking them to the index. Changes in 1991. No significant changes occurred in the area of direct or indirect taxation. However, harmonisation of VAT rates in the EEC brought about changes in Belgium applicable from 1 Apri11992. This will probably have an impact on family consumption. It is too early to make any defmite assessment on this. DANMARK In Denmark it is the individual who is taxed, not the families. No distinction is therefore made in tax matters between various forms of family relationships for the individual taxpayer. Thus families with children and other families pay taxes according to the same rules and generally the composition of the family is of no significance taxwise - for instance, whether there are one or two breadwinners or whether the children or parents are studying. Yet, not utilized tax reduction will -be transferred between spouses. In continuation of this concept children are taxed separately. However, children under 18, who are not or have not been married, have a lower personal deduc tion than individuals over 18. Denmark has no special tax deductions for families. Changes in 1991. In 1991 there were no changes. CHAP'IERI. TilE FAMILY DIMENSION OFTHEFISCALSYSI'BM 3 DEUTSCHLAND The Federal Republic of Germany has a long tradition of taking the costs of children into account as part of its fiscal system, through the mechanism of the so-called "kinderfreibetrage", i.e. a certain amount of income is tax free, pro child, and this from the first child on. Except for a period starting in the mid seventies, till the early eighties, in which this system was suspended (being sub stituted by changes in the family allowances) it restarted in 1983, and the amounts were gradually raised. Changes in 1991. The law on tax changes which came into effect on 1.1.92, raised the tax free allowance for each child from 3,024 DM to 4,104 DM per year. This additional reduction in the basic amount on which tax is calculated represents an increase of 57 DM a month take home pay for an average married wage-earner with two children (total monthly earnings: 3,900 DM). These improvements relate to two decisions in the 1990 judgement on the federal constitution, which required the minimum subsistence level for children to be kept tax free. A further decision which will be announced in the course of the first half of 1992 will affect the allowance of every adult tax-payer.