The Fiscal Treatment of Family Size: A Further Look

Alessandro Balestrino

Chapter Chapter 6 in The Economics of Family Taxation, 2023, pp 71-88 from Springer

Abstract: Abstract In this Chapter we take a more detailed look at the fiscal treatment of family size under one of the tax systems reviewed in Chap. 5 , namely the mixed tax system, and expand the household choice model by introducing bi-dimensional differences among household types. So, our concern is the design of a socially optimal system of direct and indirect taxes, constrained exclusively by the limits of the government’s information, in a context of endogenous fertility—that is, in a context where the number and the well-being of the children are seen as the output of a special kind of home-production. The analysis, therefore, allows us to make a meaningful and complete comparison with the tax treatment of household production, which we studied in Chaps. 2 and 3 employing for the most part a mixed tax system and using a model with bi-dimensional differences. Furthermore, we can introduce a significant extension of the model by assuming that there are four, rather than two, household types. Our treatment is based mostly on Cigno (2001) and Balestrino et al. (2001, 2002).

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:popchp:978-3-031-28170-9_6

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DOI: 10.1007/978-3-031-28170-9_6

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