The Economics of Family Taxation: Optimal Tax Issues from a Household Economics Perspective
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2023
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Population Economics Series
|
| Schlagworte: | |
| Online-Zugang: | DE-2070s |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (110 Seiten) |
| ISBN: | 9783031281709 |
Internformat
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| 245 | 1 | 0 | |a The Economics of Family Taxation |b Optimal Tax Issues from a Household Economics Perspective |
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| 264 | 1 | |a Cham |b Springer International Publishing AG |c 2023 | |
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| 505 | 8 | |a Intro -- Preface -- 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 -- 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 -- 3 Income Taxation with Two-Person Households -- 3.1 Introduction -- 3.2 A Model of Household Choice -- 3.3 Income Taxation -- 3.3.1 Comparative Advantages and Tax Policy -- 3.3.2 Optimal Direct Taxation -- 3.4 Tax Reform -- 3.4.1 Alternative Income Tax Structures -- 3.4.2 Non Cooperative Time Allocation with Differentiated Tax Rates -- 3.4.3 A Move Towards a Flat Rate System -- 3.5 Concluding Remarks -- 4 Income Taxation and Public Spending with Two-Person Households -- 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 | |
| 505 | 8 | |a 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 -- 6.4 Redistributive Policy 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 -- 7 The Tax Treatment of Children When Parents Act Non-cooperatively: A Preliminary Account -- 7.1 Introduction -- 7.2 A Model with Exogenous Fertility -- 7.2.1 Revenue-Neutral Fiscal Reforms -- 7.3 Concluding Remarks: Moving Towards Endogenous Fertility -- Appendix Bibliography | |
| 650 | 4 | |a Households-Economic aspects | |
| 650 | 4 | |a Households-Taxation | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Balestrino, Alessandro |t The Economics of Family Taxation |d Cham : Springer International Publishing AG,c2023 |z 9783031281693 |
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Datensatz im Suchindex
| _version_ | 1817704728262344704 |
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| adam_text | |
| any_adam_object | |
| author | Balestrino, Alessandro |
| author_facet | Balestrino, Alessandro |
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| author_variant | a b ab |
| building | Verbundindex |
| bvnumber | BV049874566 |
| classification_rvk | QL 611 |
| collection | ZDB-30-PQE |
| contents | Intro -- Preface -- 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 -- 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 -- 3 Income Taxation with Two-Person Households -- 3.1 Introduction -- 3.2 A Model of Household Choice -- 3.3 Income Taxation -- 3.3.1 Comparative Advantages and Tax Policy -- 3.3.2 Optimal Direct Taxation -- 3.4 Tax Reform -- 3.4.1 Alternative Income Tax Structures -- 3.4.2 Non Cooperative Time Allocation with Differentiated Tax Rates -- 3.4.3 A Move Towards a Flat Rate System -- 3.5 Concluding Remarks -- 4 Income Taxation and Public Spending with Two-Person Households -- 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 -- 6.4 Redistributive Policy 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 -- 7 The Tax Treatment of Children When Parents Act Non-cooperatively: A Preliminary Account -- 7.1 Introduction -- 7.2 A Model with Exogenous Fertility -- 7.2.1 Revenue-Neutral Fiscal Reforms -- 7.3 Concluding Remarks: Moving Towards Endogenous Fertility -- Appendix Bibliography |
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| dewey-full | 339.22 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 339 - Macroeconomics and related topics |
| dewey-raw | 339.22 |
| dewey-search | 339.22 |
| dewey-sort | 3339.22 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
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| id | DE-604.BV049874566 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-06T15:18:34Z |
| institution | BVB |
| isbn | 9783031281709 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035214024 |
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| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (110 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2023 |
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| publisher | Springer International Publishing AG |
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| series2 | Population Economics Series |
| spelling | Balestrino, Alessandro Verfasser aut The Economics of Family Taxation Optimal Tax Issues from a Household Economics Perspective 1st ed Cham Springer International Publishing AG 2023 ©2023 1 Online-Ressource (110 Seiten) txt rdacontent c rdamedia cr rdacarrier Population Economics Series Description based on publisher supplied metadata and other sources Intro -- Preface -- 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 -- 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 -- 3 Income Taxation with Two-Person Households -- 3.1 Introduction -- 3.2 A Model of Household Choice -- 3.3 Income Taxation -- 3.3.1 Comparative Advantages and Tax Policy -- 3.3.2 Optimal Direct Taxation -- 3.4 Tax Reform -- 3.4.1 Alternative Income Tax Structures -- 3.4.2 Non Cooperative Time Allocation with Differentiated Tax Rates -- 3.4.3 A Move Towards a Flat Rate System -- 3.5 Concluding Remarks -- 4 Income Taxation and Public Spending with Two-Person Households -- 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 -- 6.4 Redistributive Policy 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 -- 7 The Tax Treatment of Children When Parents Act Non-cooperatively: A Preliminary Account -- 7.1 Introduction -- 7.2 A Model with Exogenous Fertility -- 7.2.1 Revenue-Neutral Fiscal Reforms -- 7.3 Concluding Remarks: Moving Towards Endogenous Fertility -- Appendix Bibliography Households-Economic aspects Households-Taxation Erscheint auch als Druck-Ausgabe Balestrino, Alessandro The Economics of Family Taxation Cham : Springer International Publishing AG,c2023 9783031281693 |
| spellingShingle | Balestrino, Alessandro The Economics of Family Taxation Optimal Tax Issues from a Household Economics Perspective Intro -- Preface -- 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 -- 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 -- 3 Income Taxation with Two-Person Households -- 3.1 Introduction -- 3.2 A Model of Household Choice -- 3.3 Income Taxation -- 3.3.1 Comparative Advantages and Tax Policy -- 3.3.2 Optimal Direct Taxation -- 3.4 Tax Reform -- 3.4.1 Alternative Income Tax Structures -- 3.4.2 Non Cooperative Time Allocation with Differentiated Tax Rates -- 3.4.3 A Move Towards a Flat Rate System -- 3.5 Concluding Remarks -- 4 Income Taxation and Public Spending with Two-Person Households -- 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 -- 6.4 Redistributive Policy 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 -- 7 The Tax Treatment of Children When Parents Act Non-cooperatively: A Preliminary Account -- 7.1 Introduction -- 7.2 A Model with Exogenous Fertility -- 7.2.1 Revenue-Neutral Fiscal Reforms -- 7.3 Concluding Remarks: Moving Towards Endogenous Fertility -- Appendix Bibliography Households-Economic aspects Households-Taxation |
| 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_full | The Economics of Family Taxation Optimal Tax Issues from a Household Economics Perspective |
| title_fullStr | The Economics of Family Taxation Optimal Tax Issues from a Household Economics Perspective |
| title_full_unstemmed | The Economics of Family Taxation Optimal Tax Issues from a Household Economics Perspective |
| 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 | Households-Economic aspects Households-Taxation |
| topic_facet | Households-Economic aspects Households-Taxation |
| work_keys_str_mv | AT balestrinoalessandro theeconomicsoffamilytaxationoptimaltaxissuesfromahouseholdeconomicsperspective |