Optimal child-related transfers with endogenous fertility

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.

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Year of publication:	2015
Authors:	Simonovits, András
Publisher:	Budapest : Hungarian Academy of Sciences, Institute of Economics
Subject:	progressive income tax \| child benefits \| family tax deductions \| endogenous fertility

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Series:	IEHAS Discussion Papers ; MT-DP - 2015/14
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
ISBN:	978-615-5447-73-0
Other identifiers:	821166557 [GVK] hdl:10419/129866 [Handle]
Classification:	J13 - Fertility; Family Planning; Child Care; Children; Youth
Source:	EconStor

Persistent link: https://www.econbiz.de/10011444414