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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/26515
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| Title: | | Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting  |
| Authors: | | Meier, Volker Wrede, Matthias |
| Issue Date: | | 2008 |
| Series/Report no.: | | CESifo working paper 2470 |
| Abstract: | | Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an increase in labor supply and consumption and a reduction of the marginal income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of family tax splitting increases labor supply and welfare. |
| Subjects: | | Income taxation fertility splitting labor supply |
| JEL: | | H21 H24 H31 J18 J22 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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