Family size and optimal income taxation

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Family size and optimal income taxation

Author Info

CREMER, Helmuth
DELLIS, Arnaud
PESTIEAU, Pierre

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Abstract

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 relationshipb etween the demogrant and family size appears to be ambiguous. With two ability levels, otpimal 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.

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Publisher Info
Paper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers with number 2001021.

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Date of creation: 01 Apr 2001
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Handle: RePEc:cor:louvco:2001021

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Article
- Helmuth Cremer & Arnaud Dellis & Pierre Pestieau, 2003. "Family size and optimal income taxation," Journal of Population Economics, Springer, vol. 16(1), pages 37-54, 02. [Downloadable!] (restricted)

Cited by:
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Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2002. "Endogenous Fertility and the Design of Family Taxation," International Tax and Public Finance, Springer, vol. 9(2), pages 175-193, March. [Downloadable!] (restricted)
Other versions:
- Alessandro Cigno & Annalisa Luporini & Anna Pettini, 2000. "Endogenous Fertility And The Design Of Family Taxation," CHILD Working Papers wp03_00, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY. [Downloadable!]
De Witte, Kristof & Moesen, Wim, 2009. "Sizing the Government," MPRA Paper 14785, University Library of Munich, Germany. [Downloadable!]
Other versions:
- De Witte, Kristof & Moesen, Willem, 2009. "Sizing the government," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/229414, Katholieke Universiteit Leuven. [Downloadable!]
- De Witte, Kristof & Moesen, Willem, 2009. "Sizing the government," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/247201, Katholieke Universiteit Leuven. [Downloadable!]
Volker Meier & Matthias Wrede, 2008. "Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Blomquist, Sören & Christiansen, Vidar, 2004. "Welfare Enhancing Marginal Tax Rates: The Case of Publicly Provided Day Care," Arbetsrapport 2004:6, Institute for Futures Studies. [Downloadable!]
Alessandro Cigno, 2001. "Comparative Advantage, Observability, and the Optimal Tax Treatment of Families with Children," International Tax and Public Finance, Springer, vol. 8(4), pages 455-470, August. [Downloadable!] (restricted)
Alessandro Balestrino, 2001. "On The Optimal Fiscal Treatment Of Family Size," CHILD Working Papers wp04_01, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY. [Downloadable!]
Other versions:
- Alessandro Balestrino, 2001. "On the Optimal Fiscal Treatment of Family Size," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(2), pages 140-, February.
Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2008. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Other versions:
- Blomquist, Sören & Christiansen, Vidar, 2007. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," Working Paper Series 2007:7, Uppsala University, Department of Economics. [Downloadable!]

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