The Economics of Family Taxation
Springer International Publishing (Verlag)
978-3-031-28172-3 (ISBN)
The author adopts a household production approach to allow a critical understanding of the way tax policy impacts economic agents. This way home activities can be studied with the same toolbox normally employed for the market activities. This is motivated by the fact that in reality most agents act from within a family, and their interaction with the economy at large and tax policy in particular is mediated by the interdependence of the family members' choices, although taxation is typically studied in a framework in which the economic agents are isolated individuals. The aim of the book is to provide, a comprehensive treatment of family taxation whithin this approach, focusing on the normativeside - social welfare maximising taxation.
As a consequence of the book's analysis, many important and established results in public economics may have to be revised. The book will be useful to both graduate students and researchers alike in that it adopts a rigorous analytical language but also includes ample intuitive explanations.
Alessandro Balestrino is a full professor of Public Economics at the Department of Political Science, University of Pisa, Italy. He also is a fellow of the Center for Economic Studies (CESifo), Munich, Germany. He acts as a referee for several international journals and has published various articles himself. His research focuses on taxation of the family, optimal taxation, public provision of private goods, non-welfarist theories of poverty and social norms.
Chapter 1. Standard optimal taxation with single agents: what it is and what to use in its place.- Chapter 2. Optimal taxation in the presence of household production.- Chapter 3. Income taxation with two-person households.- Chapter 4. Income taxation and public spending with two-person households.- Chapter 5. The fiscal treatment of family size: an overview.- Chapter 6. The fiscal treatment of family size: a further look.- Chapter 7. The tax treatment of children when parents act non-cooperatively: a preliminary account.
| Erscheinungsdatum | 30.04.2024 |
|---|---|
| Reihe/Serie | Population Economics |
| Zusatzinfo | XI, 102 p. 1 illus. |
| Verlagsort | Cham |
| Sprache | englisch |
| Maße | 155 x 235 mm |
| Themenwelt | Sozialwissenschaften ► Soziologie ► Empirische Sozialforschung |
| Wirtschaft ► Volkswirtschaftslehre | |
| Schlagworte | commodity taxation • Cooperative families • Direct Taxation • Economic agents • Fertility taxation • household economics • Household production approach • Indirect Taxation • Non-market activities • Non-working time • Optimal tax issues • Public Economics • Social Welfare • Tax Policy • Tax treatment of children • Time Allocation |
| ISBN-10 | 3-031-28172-1 / 3031281721 |
| ISBN-13 | 978-3-031-28172-3 / 9783031281723 |
| Zustand | Neuware |
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