Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting

Journal article


Publication Details

Author(s): Meier V, Wrede M
Journal: Journal of Population Economics
Publisher: Springer Verlag (Germany)
Publication year: 2013
Volume: 26
Journal issue: 3
Pages range: 1195-1207
ISSN: 0933-1433
Language: English


Abstract


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 Pareto improvement. The change is associated with an increase in labor supply and consumption and a reduction of the marginal income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of family tax splitting increases labor supply and welfare. © 2011 Springer-Verlag.



FAU Authors / FAU Editors

Wrede, Matthias Prof. Dr.
Lehrstuhl für Volkswirtschaftslehre, insbesondere Sozialpolitik


How to cite

APA:
Meier, V., & Wrede, M. (2013). Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting. Journal of Population Economics, 26(3), 1195-1207. https://dx.doi.org/10.1007/s00148-011-0400-x

MLA:
Meier, Volker, and Matthias Wrede. "Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting." Journal of Population Economics 26.3 (2013): 1195-1207.

BibTeX: 

Last updated on 2018-19-04 at 02:45