This book discusses the impact of taxation on economic growth, employment, investment, consumption and the environment …. The public finance literature commonly distinguishes between three major functions of taxation: the traditional function … distribution of income and wealth amongst households; and the regulatory function that uses taxation at the benefit of …

We evaluate price subsidies and tax credits for child care. We focus on partnered women's labor supply, household … subsidies in terms of increasing average hours worked and household income. However, tax credits disproportionately benefit … wealthier and more educated women. Price subsidies, while less efficient, have positive re-distributional effects. …