The economics of family taxation: optimal tax issues from a household economics perspective
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cham
Springer
[2023]
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| Series: | Population Economics
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xi, 102 Seiten |
| ISBN: | 9783031281693 |
Staff View
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Record in the Search Index
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| adam_text | Contents 1 Standard Optimal Taxation with Single Agents: What It Is and What to Use in Its Place ..................................................................... 1.1 A Brief Synthesis of Standard Optimal Tax Theory ............................ 1.1.1 The Model .................................................... 1.1.2 The Tax Rules .................................. 1.1.3 A Simpler Setting: Linear Income Taxation ..................... 1.2 What to Use in Place of the Standard Framework ............................. 1.2.1 Intragenerational Issues ............................................................ 1.2.2 Intergenerational Issues ......................... 1 1 2 6 7 10 10 12 2 Optimal Taxation in the Presence of Household Production ................ 2.1 Indirect Taxation in the Presence of Home-Production ...................... 2.1.1 The consumer’s and the Government’s Problems .................. 2.2 The Tax Rules ....................................................................................... 2.2.1 Taxing Input Goods .................................................................. 2.2.2 Taxing Market Substitutes........................................................ 2.2.3 Taxing Input Goods and Market Substitutes........................... 2.2.4 User Charges.......................................................................... 2.2.5 Summary So Far........................................................................ 2.3 Redistributive Taxation in the Presence of Bi-dimensional Differences Among Households ......... 2.3.1 Home-Production of Non-
tradeable Goods............................. 2.3.2 The Direction of Re-distribution ............................................. 2.3.3 Optimal Second-Best Taxation ................................................. 15 16 17 18 19 20 21 22 23 3 Income Taxation with Two-Person Households ............... 3.1 Introduction ................................................................................ 3.2 A Model of HouseholdChoice ...................................... 3.3 Income Taxation ................................................................................... 3.3.1 Comparative Advantages and Tax Policy ............................... 3.3.2 Optimal Direct Taxation .......................................................... 3.4 Tax Reform............................................................................................ 31 31 33 35 35 37 39 23 24 25 28 ix
Contents x 3.5 3.4.1 Alternative Income Tax Structures........................................... 3.4.2 Non Cooperative Time Allocation with Differentiated Tax Rates .................. 41 3.4.3 A Move Towards a Flat Rate System ........................................ Concluding Remarks............................ 4 Income Taxation and Public Spending with Two-Person Households ................................................................................... 45 4.1 Introduction ........................ 4.2 Household Choice ............................... 4.3 Optimal Policy I: Efficiency.................................................................. 4.4 Optimal Policy II: Equity ...................................................................... 5 The Fiscal Treatment of Family Size: An Overview ................................ 5.1 Introduction .......... . .’............................................................................. 5.2 A Model of Family Choice................. .................................................. 5.3 Establishing Benchmark Results........................................................... 5.3.1 First-Best Policy ........................................................................ 5.3.2 Second-Best Taxes When Only Efficiency Matters .. ............. 5.4 Second-Best Taxes with a Redistributive Objective ........................... 5.4.1 Linear Tax System ............................. ....................................... 5.4.2 Mixed Tax System .................................................................... 5.5 Concluding
Remarks......................... ;.................................................. 6 The Fiscal Treatment of Family Size: A Further Look .......................... 6.1 Introduction .............................................................. 6.2 The Setup .............................................................................................. 6.2.1 Households ............................................................................... 6.2.2 Mimickers ................................................................................. 6.3 Optimal Taxation................................................................................... 6.3.1 The Direction of Re-distribution ............................................ 6.3.2 Taxes on Income....................................................................... 6.3.3 Taxes on Commodities, and Taxes on Number of Children......... ................................................... 80 6.4 RedistributivePolicy with Four Household Types ...................... 6.4.1 Optimal Income Tax................................................................. 6.4.2 Optimal Indirect Taxes and Taxes on Children....................... 6.4.3 The Tax Treatment of Children and Child-Specific Goods ... 6.5 Conclusions ......................................................................................... 39 42 44 45 46 49 51 55 55 57 59 59 60 61 61 65 68 71 71 72 73 75 76 77 79 82 84 85 86 87 7 The Tax Treatment of Children When Parents Act Non-cooperatively: A Preliminary Account ....................................... 89 7.1
Introduction ............................................................................................ 89 7.2 A Model with Exogenous Fertility ....................................................... 89
Contents xi 7.2.1Revenue-Neutral Fiscal Reforms ................................................... ConcludingRemarks: Moving Towards Endogenous Fertility ............ 93 96 Bibliography ........................................................................................................... 99 7.3
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| adam_txt |
Contents 1 Standard Optimal Taxation with Single Agents: What It Is and What to Use in Its Place . 1.1 A Brief Synthesis of Standard Optimal Tax Theory . 1.1.1 The Model . 1.1.2 The Tax Rules . 1.1.3 A Simpler Setting: Linear Income Taxation . 1.2 What to Use in Place of the Standard Framework . 1.2.1 Intragenerational Issues . 1.2.2 Intergenerational Issues . 1 1 2 6 7 10 10 12 2 Optimal Taxation in the Presence of Household Production . 2.1 Indirect Taxation in the Presence of Home-Production . 2.1.1 The consumer’s and the Government’s Problems . 2.2 The Tax Rules . 2.2.1 Taxing Input Goods . 2.2.2 Taxing Market Substitutes. 2.2.3 Taxing Input Goods and Market Substitutes. 2.2.4 User Charges. 2.2.5 Summary So Far. 2.3 Redistributive Taxation in the Presence of Bi-dimensional Differences Among Households . 2.3.1 Home-Production of Non-
tradeable Goods. 2.3.2 The Direction of Re-distribution . 2.3.3 Optimal Second-Best Taxation . 15 16 17 18 19 20 21 22 23 3 Income Taxation with Two-Person Households . 3.1 Introduction . 3.2 A Model of HouseholdChoice . 3.3 Income Taxation . 3.3.1 Comparative Advantages and Tax Policy . 3.3.2 Optimal Direct Taxation . 3.4 Tax Reform. 31 31 33 35 35 37 39 23 24 25 28 ix
Contents x 3.5 3.4.1 Alternative Income Tax Structures. 3.4.2 Non Cooperative Time Allocation with Differentiated Tax Rates . 41 3.4.3 A Move Towards a Flat Rate System . Concluding Remarks. 4 Income Taxation and Public Spending with Two-Person Households . 45 4.1 Introduction . 4.2 Household Choice . 4.3 Optimal Policy I: Efficiency. 4.4 Optimal Policy II: Equity . 5 The Fiscal Treatment of Family Size: An Overview . 5.1 Introduction . . .’. 5.2 A Model of Family Choice. . 5.3 Establishing Benchmark Results. 5.3.1 First-Best Policy . 5.3.2 Second-Best Taxes When Only Efficiency Matters . . 5.4 Second-Best Taxes with a Redistributive Objective . 5.4.1 Linear Tax System . . 5.4.2 Mixed Tax System . 5.5 Concluding
Remarks. ;. 6 The Fiscal Treatment of Family Size: A Further Look . 6.1 Introduction . 6.2 The Setup . 6.2.1 Households . 6.2.2 Mimickers . 6.3 Optimal Taxation. 6.3.1 The Direction of Re-distribution . 6.3.2 Taxes on Income. 6.3.3 Taxes on Commodities, and Taxes on Number of Children. . 80 6.4 RedistributivePolicy with Four Household Types . 6.4.1 Optimal Income Tax. 6.4.2 Optimal Indirect Taxes and Taxes on Children. 6.4.3 The Tax Treatment of Children and Child-Specific Goods . 6.5 Conclusions . 39 42 44 45 46 49 51 55 55 57 59 59 60 61 61 65 68 71 71 72 73 75 76 77 79 82 84 85 86 87 7 The Tax Treatment of Children When Parents Act Non-cooperatively: A Preliminary Account . 89 7.1
Introduction . 89 7.2 A Model with Exogenous Fertility . 89
Contents xi 7.2.1Revenue-Neutral Fiscal Reforms . ConcludingRemarks: Moving Towards Endogenous Fertility . 93 96 Bibliography . 99 7.3 |
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| index_date | 2024-07-03T22:02:29Z |
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| isbn | 9783031281693 |
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| physical | xi, 102 Seiten |
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| series2 | Population Economics |
| spelling | Balestrino, Alessandro Verfasser (DE-588)121329704 aut The economics of family taxation optimal tax issues from a household economics perspective Alessandro Balestrino Cham Springer [2023] xi, 102 Seiten txt rdacontent n rdamedia nc rdacarrier Population Economics Economics Social Policy Population—Economic aspects Social policy Erscheint auch als Online-Ausgabe 978-3-031-28170-9 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034233057&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Balestrino, Alessandro The economics of family taxation optimal tax issues from a household economics perspective Population Economics Economics Social Policy Population—Economic aspects Social policy |
| title | The economics of family taxation optimal tax issues from a household economics perspective |
| title_auth | The economics of family taxation optimal tax issues from a household economics perspective |
| title_exact_search | The economics of family taxation optimal tax issues from a household economics perspective |
| title_exact_search_txtP | The economics of family taxation optimal tax issues from a household economics perspective |
| title_full | The economics of family taxation optimal tax issues from a household economics perspective Alessandro Balestrino |
| title_fullStr | The economics of family taxation optimal tax issues from a household economics perspective Alessandro Balestrino |
| title_full_unstemmed | The economics of family taxation optimal tax issues from a household economics perspective Alessandro Balestrino |
| title_short | The economics of family taxation |
| title_sort | the economics of family taxation optimal tax issues from a household economics perspective |
| title_sub | optimal tax issues from a household economics perspective |
| topic | Population Economics Economics Social Policy Population—Economic aspects Social policy |
| topic_facet | Population Economics Economics Social Policy Population—Economic aspects Social policy |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034233057&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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