@techreport{Blumkin2010Taxing,
abstract = {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.},
address = {M\"{u}nchen},
author = {Tomer Blumkin and Yoram Margalioth and Efraim Sadka},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {D60; H20; H50; 330; child allowance; re-distribution; means-testing; universal; tagging; optimal taxation; Familienleistungsausgleich; Optimale Besteuerung; Familie; Optimale Verteilung; Theorie},
language = {eng},
number = {2970},
publisher = {CESifo},
title = {Taxing children: the re-distributive role of child benefits - revisited},
type = {CESifo working paper},
url = {http://hdl.handle.net/10419/30727},
year = {2010}
}
