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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/30727
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Blumkin, Tomer | | en_US |
| dc.contributor.author | | Margalioth, Yoram | | en_US |
| dc.contributor.author | | Sadka, Efraim | | en_US |
| dc.date.accessioned | | 2010-03-11 | | en_US |
| dc.date.accessioned | | 2010-05-14T08:26:31Z | | - |
| dc.date.available | | 2010-05-14T08:26:31Z | | - |
| dc.date.issued | | 2010 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/30727 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 2970 | | en_US |
| dc.subject.jel | | D60 | | en_US |
| dc.subject.jel | | H20 | | en_US |
| dc.subject.jel | | H50 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | child allowance | | en_US |
| dc.subject.keyword | | re-distribution | | en_US |
| dc.subject.keyword | | means-testing | | en_US |
| dc.subject.keyword | | universal | | en_US |
| dc.subject.keyword | | tagging | | en_US |
| dc.subject.keyword | | optimal taxation | | en_US |
| dc.subject.stw | | Familienleistungsausgleich | | en_US |
| dc.subject.stw | | Optimale Besteuerung | | en_US |
| dc.subject.stw | | Familie | | en_US |
| dc.subject.stw | | Optimale Verteilung | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Taxing children: the re-distributive role of child benefits - revisited | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 620950005 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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