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https://hdl.handle.net/10419/30727
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Blumkin, Tomer | en |
dc.contributor.author | Margalioth, Yoram | en |
dc.contributor.author | Sadka, Efraim | en |
dc.date.accessioned | 2010-03-11 | - |
dc.date.accessioned | 2010-05-14T08:26:31Z | - |
dc.date.available | 2010-05-14T08:26:31Z | - |
dc.date.issued | 2010 | - |
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 |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x2970 | en |
dc.subject.jel | D60 | en |
dc.subject.jel | H20 | en |
dc.subject.jel | H50 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | child allowance | en |
dc.subject.keyword | re-distribution | en |
dc.subject.keyword | means-testing | en |
dc.subject.keyword | universal | en |
dc.subject.keyword | tagging | en |
dc.subject.keyword | optimal taxation | en |
dc.subject.stw | Familienleistungsausgleich | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Familie | en |
dc.subject.stw | Optimale Verteilung | en |
dc.subject.stw | Theorie | en |
dc.title | Taxing children: the re-distributive role of child benefits - revisited | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 620950005 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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