EconStor >
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin >
DIW-Diskussionspapiere >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/27261
  
Title:Optimal taxation: the design of child related cash- and in-kind-benefits PDF Logo
Authors:Haan, Peter
Wrohlich, Katharina
Issue Date:2007
Series/Report no.:Discussion papers // German Institute for Economic Research 737
Abstract: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 assess 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.
Subjects:Optimal Taxation
Labor Supply Behavior
Transfers for Children
JEL:C23
C25
J22
J64
Document Type:Working Paper
Appears in Collections:DIW-Diskussionspapiere
Publikationen von Forscherinnen und Forschern des DIW

Files in This Item:
File Description SizeFormat
550069917.PDF313.97 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/27261

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.