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...

This paper intends to make a two-fold contribution to the literature. First, it studies a political economy model of family taxation using a household economics approach to behaviour; the nature of the winning policy is found to depend on whether i) the parents control their fertility or not,...

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia, labor force participation of married females across skill...