000			01659nab a2200301 c 4500
999			_c143320 _d143320
003			ES-MaIEF
005			20201209123640.0
007			ta
008			201209t2020 us ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_962063 _aBastani, Spencer
245			_aChild care subsidies, quality, and optimal income taxation _c Spencer Bastani, Sören Blomquist, Luca Micheletto
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aWe 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.
650		4	_947835 _aNIÑOS
650		4	_967709 _aPRESTACIONES DE MATERNIDAD
650		4	_932236 _aAYUDA ESTATAL
650		4	_944934 _aGASTOS SOCIALES
650		4	_aFINANCIACION _944260
650		4	_97978 _aIMPOSICION OPTIMA
650		4	_947776 _aMODELOS ECONOMETRICOS
700	1		_96130 _aBlomquist, Nils Sören
700			_954652 _aMicheletto, Luca
773	0		_9163938 _oOP 2135/2020/4 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 12, n. 4, November 2020, p. 1-37
942			_cART