This work makes a comparative study of the tax treatment of family units in eight European jurisdictions. Presented by a panel of leading tax law specialists, these descriptive and analytical articles focus in particular on income tax, inheritance and gift tax, property tax and social security. Issues examined in this context include the definition of family for tax purposes and the tax treatment of non-married couples; the relationship between constitutional principles such as protection of the family, ability to pay and non-discrimination; the concept of income for tax purposes and the treatment of living expenses; child tax allowances; separate, splitting or quotient systems; and the relationship between tax and welfare systems.