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This paper deals with a bivalent family allowance plan comprising on the one hand auniversal component and on the other, a selective component varying according to income. Itwill be shown that this plan will simultaneously comply with the horizontal equity objectivefor compensating dependants and the objective for making up family income deficiencies. Thistype of program must be integrated to a social welfare scheme for adults. Theabove-mentioned integrated scheme avoids the need for fiscal instruments such as tax creditsand exemptions. Moreover, the proposed guaranteed family income scheme is preferable to aconventional guaranteed family income scheme in so far as it is as effective and generallyeven more effective, in making up family income deficiencies, while at the same time,insuring a horizontal equity compensation for the cost of raising children to those familieswhose incomes are above the poverty line. Finally, the proposed scheme is better thanstandard schemes because the disincentive effect on beneficiaries with regard to work effortis less

Proposition de revenu familial garanti par intégration d’un régime bivalent d’allocations familiales à un régime de prestations sociales pour adultes