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dc.contributor.authorBlumkin, Tomeren_US
dc.contributor.authorMargalioth, Yoramen_US
dc.contributor.authorSadka, Efraimen_US
dc.date.accessioned2010-03-11en_US
dc.date.accessioned2010-05-14T08:26:31Z-
dc.date.available2010-05-14T08:26:31Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/30727-
dc.description.abstractIn 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.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2970en_US
dc.subject.jelD60en_US
dc.subject.jelH20en_US
dc.subject.jelH50en_US
dc.subject.ddc330en_US
dc.subject.keywordchild allowanceen_US
dc.subject.keywordre-distributionen_US
dc.subject.keywordmeans-testingen_US
dc.subject.keyworduniversalen_US
dc.subject.keywordtaggingen_US
dc.subject.keywordoptimal taxationen_US
dc.subject.stwFamilienleistungsausgleichen_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwFamilieen_US
dc.subject.stwOptimale Verteilungen_US
dc.subject.stwTheorieen_US
dc.titleTaxing children: the re-distributive role of child benefits - revisiteden_US
dc.typeWorking Paperen_US
dc.identifier.ppn620950005en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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