Arbeitspapier
Taxing children: the re-distributive role of child benefits - revisited
In this paper, we challenge the conventional wisdom that due to the negative correlation between family size and earning ability, family size can be used as a 'tagging' device, and calls for subsidizing children (via child allowances) to enhance egalitarian objectives. We show that the case for subsidizing children crucially hinges on child allowances being provided on a universal basis. Notably, when child benefits are means-tested, taxing children at the margin (namely, setting the total benefits to decline with the number of children) is socially optimal.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 2970
- Klassifikation
-
Wirtschaft
Welfare Economics: General
Taxation, Subsidies, and Revenue: General
National Government Expenditures and Related Policies: General
- Thema
-
child allowance
re-distribution
means-testing
universal
tagging
optimal taxation
Familienleistungsausgleich
Optimale Besteuerung
Familie
Optimale Verteilung
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Blumkin, Tomer
Margalioth, Yoram
Sadka, Efraim
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2010
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Blumkin, Tomer
- Margalioth, Yoram
- Sadka, Efraim
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2010
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