Arbeitspapier

Taxation and Parental Time Allocation under Different Assumptions on Altruism

In this paper we develop an overlapping generations model in which child care matters for human capital accumulation. We investigate whether an increase in labor supply brought about by a reduction in taxes is always associated with a reduction in parental time devoted to children, which modifies their human capital accumulation process. We show that the result critically depends on the assumptions on the altruistic motives behind the choice of devoting time to children.

Language
Englisch

Bibliographic citation
Series: CESifo Working Paper ; No. 4690

Classification
Wirtschaft
Fertility; Family Planning; Child Care; Children; Youth
Time Allocation and Labor Supply
Human Capital; Skills; Occupational Choice; Labor Productivity
Subject
early childhood environment
child care
labor supply
warm glow
full altruism

Event
Geistige Schöpfung
(who)
Casarico, Alessandra
Sommacal, Alessandro
Event
Veröffentlichung
(who)
Center for Economic Studies and ifo Institute (CESifo)
(where)
Munich
(when)
2014

Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Casarico, Alessandra
  • Sommacal, Alessandro
  • Center for Economic Studies and ifo Institute (CESifo)

Time of origin

  • 2014

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