Family size and optimal income taxation

被引：0

作者：

Helmuth Cremer

Arnaud Dellis

Pierre Pestieau

机构：

[1] IDEI et GREMAQ,

[2] Université de Toulouse,undefined

[3] Allée de Brienne 21,undefined

[4] 31000 Toulouse,undefined

[5] France (Fax: +33-5-61128637; e-mail: helmut@cict.fr),undefined

[6] Department of Economics,undefined

[7] Cornell University,undefined

[8] Ithaca,undefined

[9] NY607255-2818,undefined

[10] USA (e-mail: ard23@cornell.edu),undefined

[11] CREPP,undefined

[12] Université de Liège,undefined

[13] CORE and Delta,undefined

[14] 7 Bvd du Rectorat,undefined

[15] 4000 Liège,undefined

[16] Belgium (+32-43663106,undefined

[17] e-mail: p.pestieau@ulg.ac.be),undefined

来源：

Journal of Population Economics | 2003年 / 16卷

关键词：

JEL classification: J13; H21; H23; Key words: Family size; optimal taxation;

D O I：

暂无

中图分类号：

学科分类号：

摘要：

This paper studies the role of family size in the design of optimal income taxation. We consider a second best setting where the government observes the number of children and the income of the parents but not their productivity. With a linear tax schedule the marginal tax rate is shown to decrease with the number of children, while the relationship between the demogrant and family size appears to be ambiguous. With two ability levels, optimal non-linear income tax implies zero marginal tax rates for the higher ability parents; low ability parents have positive marginal tax rates that decrease with family size.

引用

页码：37 / 54

页数：17