Which countries impose family income taxation? I'm looking for a comprehensive overview of international income tax systems (OECD countries would be sufficient), showing which countries apply some sort of family taxation, i.e. married partners undergo some sort of Income Splitting. The Wikipedia Article mentions Germany, U.S. and Canada. France also applies splitting. What are the remaining ones?
I have finally found this: OECD (2005), Taxing Working Families A little old, but mostly accurate still.