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Taxing Family Size and Subsiding Child-Specific Commodities : Optimal Fiscal Treatment of Households with Endogenous Fertility
Cigno, Alessandro; Pettini, Anna - 2021
-specific commodities, etc.) are examined within the context of a household economics model with fertility choice. The simultaneous … consideration of child benefits and commodity taxes in the presence of endogenous fertility yields some remarkable results. One is …
Persistent link: https://www.econbiz.de/10013320942
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Taxing family size and subsidising child-specific commodities? : Optimal fiscal treatment of households with endogenous fertility
Cigno, Alessandro; Pettini, Anna - 1999
Die Autoren untersuchen anhand unterschiedlicher Modelle die steuerlichen Maßnahmen, um den Bedürfnissen kinderreicher Familien gerecht zu werden. Unter bestimmten Voraussetzungen könnte sich die Steuerbelastung an der Familiengröße orientieren und kindbedingte Erfordernisse...
Persistent link: https://www.econbiz.de/10001435810
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Taxing family size and subsidizing child-specific commodities?
Cigno, Alessandro; Pettini, Anna - In: Journal of public economics 84 (2002) 1, pp. 75-90
Persistent link: https://www.econbiz.de/10001670936
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Pensions and fertility incentives
Fenge, Robert; Meier, Volker - 2003
fertility setting. In the model of a small open economy, higher fertility is associated with a reduction of lifetime labor … supply. The optimum share of fertility-related pensions is always below unity, but generally positive. The former is true … demonstrated that child allowances are equivalent to fertility-related pensions as instruments to achieve an efficient allocation. …
Persistent link: https://www.econbiz.de/10011506226
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Pensions and fertility incentives
Fenge, Robert; Meier, Volker - In: The Canadian journal of economics 38 (2005) 1, pp. 28-48
Persistent link: https://www.econbiz.de/10002655097
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Pensions and fertility incentives
Fenge, Robert; Meier, Volker - 2003
fertility setting. In the model of a small open economy, higher fertility is associated with a reduction of lifetime labor … supply. The optimum share of fertility-related pensions is always below unity, but generally positive. The former is true … demonstrated that child allowances are equivalent to fertility-related pensions as instruments to achieve an efficient allocation. …
Persistent link: https://www.econbiz.de/10001739606
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Tax incentives and family labor supply in Austria
Hanappi, Tibor; Müllbacher, Sandra - 2012
This paper approaches the question whether and to what extent a policy shift from universal child transfers towards child tax deductibles is capable of activating (mostly female) unused labor market potential in Austria. We develop a discrete choice labor supply model based on the EU-SILC...
Persistent link: https://www.econbiz.de/10011345871
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Tax incentives and family labor supply in Austria
Hanappi, Tibor Paul; Müllbacher, Sandra - In: Review of Economics of the Household 14 (2016) 4, pp. 961-987
Persistent link: https://www.econbiz.de/10011656359
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Making work pay : increasing labour supply of secondary earners in low income families with children
Kurowska, Anna; Myck, Michał; Wrohlich, Katharina - In: Contemporary economics 11 (2017) 2, pp. 161-170
In-work support through the tax-benefit system has proved to be an effective way of increasing the labor supply of lone mothers and first earners in couples in a number of OECD countries. At the same time, these instruments usually create negative employment incentives for secondary earners....
Persistent link: https://www.econbiz.de/10011760456
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Reducing the excess burden of subsidizing the stork : joint taxation, individual taxation, and family tax splitting
Meier, Volker (contributor); Wrede, Matthias (contributor) - 2008
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that … moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a … family tax splitting increases labor supply and welfare. -- Income taxation ; fertility ; splitting ; labor supply …
Persistent link: https://www.econbiz.de/10003790979