期刊名称：DIW Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin
出版年度：2007
卷号：2007
出版社：Deutsches Institut für Wirtschaftsforschung, Berlin
摘要：This paper contributes to the debate about the optimal design of tax-transfer
systems. Based on the theory of optimal taxation, combined with microsimulation
and microeconometric techniques we derive the welfare function which makes the
current German tax and transfer system for single women optimal. Furthermore, we
compare the welfare function conditional on the presence and age of children and
assess how reforms of in-kind childcare transfers would affect the welfare
function. This analysis allows us to derive conclusions about the optimal design
of child related transfers and in-kind benefits.
关键词：Optimal taxation, labor supply behavior, transfers for children
