Arbeitspapier
Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an increase in labor supply and consumption and a reduction of the marginal income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of family tax splitting increases labor supply and welfare.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 2470
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Fiscal Policies and Behavior of Economic Agents: Household
Demographic Economics: Public Policy
Time Allocation and Labor Supply
- Subject
-
Income taxation
fertility
splitting
labor supply
Familienbesteuerung
Excess Burden
Haushaltsökonomik
Familienökonomik
Arbeitsangebot
Wohlfahrtseffekt
Theorie
- Event
-
Geistige Schöpfung
- (who)
-
Meier, Volker
Wrede, Matthias
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2008
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Meier, Volker
- Wrede, Matthias
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2008
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