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Previous	OP 233/2015/4-7 Cross - country evidence on the preliminary effects of patent box regimes on patent activity and ownership	OP 233/2015/4-8 Corporate inversions and economic performance	OP 233/2015/4-9 Substitution across methods of profits shifting	OP 233/2016/1-1 Optimal taxation when children's abilities depend on parents' resources	OP 233/2016/1-2 Does the Earned Income Tax Credit resource saving by low - income households ?	OP 233/2016/1-3 The response of delinquent taxpayers to more aggressive collection	OP 233/2016/1-4 State Earned Income Tax Credits and the production of child health	Next

Disponible también en formato electrónico a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Optimal taxation when children's abilities depend on parents' resources Alexander Gelber and Matthew Weinzierl