Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/129866
Authors: 
Simonovits, András
Year of Publication: 
2015
Series/Report no.: 
IEHAS Discussion Papers MT-DP - 2015/14
Abstract: 
To compare the systems of child benefits and of family tax deductions, we create a model with endogenous fertility and a basic income, also financed from proportional wage taxes. The deduction's efficiency is presumably lower than the benefit's and may even be lower than that of pure basic income.
Subjects: 
progressive income tax
child benefits
family tax deductions
endogenous fertility
JEL: 
J13
ISBN: 
978-615-5447-73-0
Document Type: 
Working Paper

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