Bastani, Spencer
Child care subsidies, quality, and optimal income taxation / Spencer Bastani, Sören Blomquist, Luca Micheletto .-- , 2020
Resumen.
Bibliografía.
We study child care subsidies in a Mirrleesian optimal tax framework where parents choose both the quantity and quality of child care. Child care services not only enable parents to work, but also contribute to children's human capital. We examine the conditions under which child care expenditures should be encouraged or discouraged by the tax system under different assumptions regarding the available policy instruments. Using a quantitative model calibrated to the US economy, we illustrate the possibility that child care expenditures should be taxed rather than subsidized, and we discuss the merits of public provision schemes for child care.
NIÑOS
PRESTACIONES DE MATERNIDAD
AYUDA ESTATAL
GASTOS SOCIALES
FINANCIACION
IMPOSICION OPTIMA
MODELOS ECONOMETRICOS
Blomquist, Nils Sören
Micheletto, Luca
American Economic Journal : Economic Policy 1945-7731v. 12, n. 4, November 2020, p. 1-37
Child care subsidies, quality, and optimal income taxation / Spencer Bastani, Sören Blomquist, Luca Micheletto .-- , 2020
Resumen.
Bibliografía.
We study child care subsidies in a Mirrleesian optimal tax framework where parents choose both the quantity and quality of child care. Child care services not only enable parents to work, but also contribute to children's human capital. We examine the conditions under which child care expenditures should be encouraged or discouraged by the tax system under different assumptions regarding the available policy instruments. Using a quantitative model calibrated to the US economy, we illustrate the possibility that child care expenditures should be taxed rather than subsidized, and we discuss the merits of public provision schemes for child care.
NIÑOS
PRESTACIONES DE MATERNIDAD
AYUDA ESTATAL
GASTOS SOCIALES
FINANCIACION
IMPOSICION OPTIMA
MODELOS ECONOMETRICOS
Blomquist, Nils Sören
Micheletto, Luca
American Economic Journal : Economic Policy 1945-7731v. 12, n. 4, November 2020, p. 1-37