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dc.contributor.authorBlumkin, Tomeren
dc.contributor.authorMargalioth, Yoramen
dc.contributor.authorSadka, Efraimen
dc.date.accessioned2010-03-11-
dc.date.accessioned2010-05-14T08:26:31Z-
dc.date.available2010-05-14T08:26:31Z-
dc.date.issued2010-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2970en
dc.subject.jelD60en
dc.subject.jelH20en
dc.subject.jelH50en
dc.subject.ddc330en
dc.subject.keywordchild allowanceen
dc.subject.keywordre-distributionen
dc.subject.keywordmeans-testingen
dc.subject.keyworduniversalen
dc.subject.keywordtaggingen
dc.subject.keywordoptimal taxationen
dc.subject.stwFamilienleistungsausgleichen
dc.subject.stwOptimale Besteuerungen
dc.subject.stwFamilieen
dc.subject.stwOptimale Verteilungen
dc.subject.stwTheorieen
dc.titleTaxing children: the re-distributive role of child benefits - revisited-
dc.typeWorking Paperen
dc.identifier.ppn620950005en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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