Optimal Taxation: The Design of Child-Related Cash and In-Kind Benefits

In this paper, we empirically derive the welfare function that guarantees that the current German tax and transfer system for single women is optimal. In particular, we compare the welfare function conditional on the presence and age of children and assess how recent reforms of in-kind childcare tra...

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Bibliographic details
Volume: 11
Main Author: Haan, Peter
Wrohlich, Katharina
Format: Journal Article
Language: English
Zielgruppe: Academic
Place of publication: Oxford, UK Blackwell Publishing Ltd 01.08.2010
De Gruyter
WILEY
Wiley Subscription Services, Inc
published in: German economic review (Oxford) Vol. 11; no. 3; pp. 278 - 301
Data of publication: 2010-08
ISSN: 1465-6485
1468-0475
EISSN: 1468-0475
Discipline: Economics
Subjects:
C23
C25
J64
J22
C23
C25
J64
J22
Online Access: Fulltext
Database: Istex
Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2010
CrossRef
Academic OneFile (A&I only)
Database information Databases - DBIS