Optimal Child-Related Transfers with Endogenous Fertility

Andras Simonovits ()
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Andras Simonovits: Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences, also Mathematical Institute of Budapest University of Technology, and Department of Economics of CEU

No 1514, CERS-IE WORKING PAPERS from Institute of Economics, Centre for Economic and Regional Studies

Abstract: To compare the systems of child benefits and of family tax deductions, we create a model with endogenous fertility and a basic income, financed from proportional wage taxes. The deduction's efficiency is presumably lower than the benefit's and may even be lower than that of pure basic income.

Keywords: progressive income tax; child benefits; family tax deductions; endogenous fertility (search for similar items in EconPapers)
JEL-codes: J13 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2015-02
New Economics Papers: this item is included in nep-dem and nep-evo
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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