children and spousal specialization in home production of public goods and child care. We then study how child care provision …

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 …