This paper examines the implications of family size heterogeneity for Ricardian households and employs survey data to determine whether or not individual household preferences towards taxation conform to the Ricardian model. Using a dynastic model of intergenerational linkages, we show that the...

This paper analyses the impact of adverse economic shocks on human capital formation in the case of India. It uses the extended theoretical model of Basu and Van (1998). The study has been carried out for the period between 1999 and 2002 and covers 385 districts. The results show that during a...

This paper intends to illustrate theoretical bases for positive factors as well as major problems associated with UCT and CCT programs. It is important to highlight that there is diverse empirical evidence regarding support schemes and their effects on schooling, health and nutrition. However,...

This paper is intended as a chapter in a book on EU taxation. The target audience is business school students who have a few, general notions of accounting, tax and law. It explains the parent subsidiary directive and the EU's efforts to avoid the problems associated with international double...

This paper investigates the effect of child dependency on the economy and external imbalances under an asymmetric demographic and productivity transition within a lifecycle model. It embeds dependent children within a two-country model with lifecycle features to examine child dependency’s...

As part of Germany’s fiscal response to the Covid-19 pandemic, parents received three payments totalling e450 per child. Randomization in the payment dates and daily scanner data allow us to identify the effects of these transfers on household spending. We find a significant but small spending...

Der vorliegende Band beschäftigt sich mit der Analyse von (Kinder-)Armuts- und Reichtumsverhältnissen hinsichtlich demografischer Probleme, dem Verhältnis zwischen den Generationen, zwischen Eltern und Kinderlosen sowie Familien und dem Sozialstaat. Es wird untersucht, was geschieht, wenn...