TY  - RPRT
        AU  - Haan, Peter
AU  - Wrohlich, Katharina
        TI  - Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits
        PY  - 2007/Oct/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 3128
        UR  - https://www.iza.org/index.php/publications/dp3128
        AB  - 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 asses 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.
        KW  - labor supply behavior
KW  - transfers for children
KW  - optimal taxation
        ER  -