Arbeitspapier
Optimal taxation: the design of child related cash- and in-kind-benefits
This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal taxation, combined with microsimulation and microeconometric techniques we derive the welfare function which makes the current German tax and transfer system for single women optimal. Furthermore, we compare the welfare function conditional on the presence and age of children and asses how reforms of in-kind childcare transfers would affect the welfare function. This analysis allows us to derive conclusions about the optimal design of child related transfers and in-kind benefits.
- Language
-
Englisch
- Bibliographic citation
-
Series: IZA Discussion Papers ; No. 3128
- Classification
-
Wirtschaft
- Subject
-
Optimal taxation
labor supply behavior
transfers for children
Familienleistungsausgleich
Optimale Besteuerung
Frauenerwerbstätigkeit
Arbeitsangebot
Alleinerziehende
Mikrosimulation
Deutschland
- Event
-
Geistige Schöpfung
- (who)
-
Haan, Peter
Wrohlich, Katharina
- Event
-
Veröffentlichung
- (who)
-
Institute for the Study of Labor (IZA)
- (where)
-
Bonn
- (when)
-
2007
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
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
- Haan, Peter
- Wrohlich, Katharina
- Institute for the Study of Labor (IZA)
Time of origin
- 2007
Other Objects (12)
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits
Can child care policy encourage employment and fertility? Evidence from a structural model
Can child care policy encourage employment and fertility? Evidence from a structural model
Kinderbetreuung versus Kindergeld: sind mehr Geburten und höhere Beschäftigung möglich?
Wie die SPD zu einer echten Fortschrittspartei werden könnte: Kommentar
The Excess Demand for Subsidized Child Care in Germany
The Excess Demand for Subsidized Child Care in Germany
The effects of family policy on mothers' labor supply: Combining evidence from a structural model and a natural experiment
Dokumentation des Steuer-Transfer-Mikrosimulationsmodells STSM 1999 - 2002
Das Elterngeld und seine Wirkungen auf das Haushaltseinkommen junger Familien und die Erwerbstätigkeit von Müttern
The effects of family policy on mothers' labor supply: Combining evidence from a structural model and a natural experiment
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits
Can child care policy encourage employment and fertility? Evidence from a structural model
Can child care policy encourage employment and fertility? Evidence from a structural model
Kinderbetreuung versus Kindergeld: sind mehr Geburten und höhere Beschäftigung möglich?
Wie die SPD zu einer echten Fortschrittspartei werden könnte: Kommentar
The Excess Demand for Subsidized Child Care in Germany
The Excess Demand for Subsidized Child Care in Germany
The effects of family policy on mothers' labor supply: Combining evidence from a structural model and a natural experiment
Dokumentation des Steuer-Transfer-Mikrosimulationsmodells STSM 1999 - 2002
Das Elterngeld und seine Wirkungen auf das Haushaltseinkommen junger Familien und die Erwerbstätigkeit von Müttern
The effects of family policy on mothers' labor supply: Combining evidence from a structural model and a natural experiment
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits
Can child care policy encourage employment and fertility? Evidence from a structural model
Can child care policy encourage employment and fertility? Evidence from a structural model
Kinderbetreuung versus Kindergeld: sind mehr Geburten und höhere Beschäftigung möglich?
Wie die SPD zu einer echten Fortschrittspartei werden könnte: Kommentar
The Excess Demand for Subsidized Child Care in Germany
The Excess Demand for Subsidized Child Care in Germany
The effects of family policy on mothers' labor supply: Combining evidence from a structural model and a natural experiment
Dokumentation des Steuer-Transfer-Mikrosimulationsmodells STSM 1999 - 2002
Das Elterngeld und seine Wirkungen auf das Haushaltseinkommen junger Familien und die Erwerbstätigkeit von Müttern