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Taxing Family Size and Subsidising Child-specific Commodities? Optimal Fiscal Treatment of Households with Endogenous Fertility

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Author Info
Cigno, Alessandro
Pettini, Anna

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Abstract

The effects and optimal choice of policy instruments affecting the family (child benefits, taxes on child-specific commodities, etc.) are examined within the context of a household economics model with fertility choice. The simultaneous consideration of child benefits and commodity taxes in the presence of endogenous fertility yields some remarkable results. One is that, if the government can distinguish between child-specific and adult-specific commodities, it may then be optimal to tax family size and subsidize child-specific commodities. Under more restrictive conditions, it is also shown that the tax system should be so designed, that children are a net tax liability if households are differentiated for the husband's income, a net tax asset if households are differentiated for the wife's wage rate.

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Publisher Info
Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number CESifo Working Paper No. 198.

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Date of creation: 1999
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Handle: RePEc:ces:ceswps:_198

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Related research
Keywords: Endogenous fertility; optimal indirect taxation; child-specific commodities; child benefits;

Find related papers by JEL classification:
D10 - Microeconomics - - Household Behavior - - - General
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
J10 - Labor and Demographic Economics - - Demographic Economics - - - General

References listed on IDEAS
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  1. Cathal O’Donoghue & Holly Sutherland, 1998. "Accounting for the Family: the Treatment of Marriage and Children in European Income Tax Systems," Innocenti Occasional Papers, Economic Policy Series iopeps98/25, UNICEF Innocenti Research Centre. [Downloadable!]
  2. Pestieau, Pierre, 1984. "The Effects of Varying Family Size on the Transmission and Distribution of Wealth," Oxford Economic Papers, Oxford University Press, vol. 36(3), pages 400-417, November. [Downloadable!] (restricted)
  3. Ermisch, John F, 1988. "Purchased Child Care, Optimal Family Size and Mother's Employment," CEPR Discussion Papers 238, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
  4. Nerlove, Marc & Razin, Assaf & Sadka, Efraim, 1984. "Income distribution policies with endogenous fertility," Journal of Public Economics, Elsevier, vol. 24(2), pages 221-230, July. [Downloadable!] (restricted)
  5. Mirrlees, James A., 1972. "Population policy and the taxation of family size," Journal of Public Economics, Elsevier, vol. 1(2), pages 169-198, August. [Downloadable!] (restricted)
  6. Cigno, Alessandro, 1983. "On Optimal Family Allowances," Oxford Economic Papers, Oxford University Press, vol. 35(1), pages 13-22, March. [Downloadable!] (restricted)
  7. Hotz, V Joseph & Miller, Robert A, 1988. "An Empirical Analysis of Life Cycle Fertility and Female Labor Supply," Econometrica, Econometric Society, vol. 56(1), pages 91-118, January. [Downloadable!] (restricted)
  8. Mincer, Jacob, 1985. "Intercountry Comparisons of Labor Force Trends and of Related Developments: An Overview," Journal of Labor Economics, University of Chicago Press, vol. 3(1), pages S1-32, January. [Downloadable!] (restricted)
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