Arbeitspapier

Socially optimal child-related transfers and personal income tax with endogenous fertility

To compare the systems of child benefits and of family tax deductions, we create a model with endogenous fertility and basic income, also financed from proportional wage taxes. Pensioners are neglected but younger and older workers are distinguished: the former raise children and receive child benefits, while the latter not. Through the balance equation, current average fertility depends on past average fertility. To have a socially optimal positive child benefit, past average fertility has to be less than 1. The deduction's efficiency is presumably lower than the benefit's and may even be lower than that of pure basic income.

ISBN
978-615-5594-00-7
Sprache
Englisch

Erschienen in
Series: IEHAS Discussion Papers ; No. MT-DP - 2015/37

Klassifikation
Wirtschaft
Fertility; Family Planning; Child Care; Children; Youth
Thema
progressive income tax
child benefits
family tax deductions
endogenousfertility

Ereignis
Geistige Schöpfung
(wer)
Simonovits, András
Ereignis
Veröffentlichung
(wer)
Hungarian Academy of Sciences, Institute of Economics
(wo)
Budapest
(wann)
2015

Handle
Letzte Aktualisierung
01.03.2025, 12:12 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
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Objekttyp

  • Arbeitspapier

Beteiligte

  • Simonovits, András
  • Hungarian Academy of Sciences, Institute of Economics

Entstanden

  • 2015

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