Kindergarten for free?! : empirical evidence on the utilization of income tax deductions for child care expenses
Lena Calahorrano and Sven Stöwhase
| Year of publication: |
2021
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| Authors: | Calahorrano, Lena ; Stöwhase, Sven |
| Published in: |
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford University Press, ISSN 1612-7501, ZDB-ID 2108821-4. - Vol. 67.2021, 2, p. 129-154
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| Subject: | fiscal policy | child care | personal income taxes | statistical simulation methods | Einkommensteuer | Income tax | Kinderbetreuung | Child care | Steuervergünstigung | Tax incentive | Finanzpolitik | Fiscal policy | Familienleistungsausgleich | Family benefits | Simulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1093/cesifo/ifaa015 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012594188