COMPARISON OF ALTERNATIVE TAX AND TRANSFER TREATMENT OF CHILDREN USING ADULT EQUIVALENCE SCALES
Panayiota Lyssiotou
Review of Income and Wealth, 1997, vol. 43, issue 1, 105-117
Abstract:
This paper estimates adult equivalence scales in the context of a nonlinear demand system using cross‐section individual household data. It then evaluates the treatment of children under the tax allowance and child benefit systems on the basis of the estimated equivalence scales. The results suggest that a child benefit system allowing for economies of scale in the family is consistent with the cost of children implied by the notion of adult equivalence scale.
Date: 1997
References: Add references at CitEc
Citations: View citations in EconPapers (11)
Downloads: (external link)
https://doi.org/10.1111/j.1475-4991.1997.tb00203.x
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:bla:revinw:v:43:y:1997:i:1:p:105-117
Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0034-6586
Access Statistics for this article
Review of Income and Wealth is currently edited by Conchita D'Ambrosio and Robert J. Hill
More articles in Review of Income and Wealth from International Association for Research in Income and Wealth Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().