Optimal Taxation:The Design of Child Related Cash- and In-Kind-Benefits

This paper contributes to the debate about the optimal design of tax-transfer systems. Basedon the theory of optimal taxation, combined with microsimulation and microeconometrictechniques we derive the welfare function which makes the current German tax and transfersystem for single women optimal...

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Year of publication:	2007-10-01
Authors:	Haan, Peter ; Wrohlich, Katharina
Institutions:	Forschungsinstitut zur Zukunft der Arbeit <Bonn>
Subject:	Besteuerung \| optimal taxation \| Arbeitsangebot \| Angebot

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Extent:	263168 bytes 30 p. application/pdf
Series:	IZA - Forschungsinstitut zur Zukunft der Arbeit - Discussion Papers IZA Discussion ; Paper No. 3128 (2007)
Type of publication:	Book / Working Paper
Language:	English
Classification:	C23 - Models with Panel Data ; C25 - Discrete Regression and Qualitative Choice Models ; J22 - Time Allocation and Labor Supply ; J64 - Unemployment: Models, Duration, Incidence, and Job Search ; Labour law and industrial relations ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005861525