LEADER 03447nam 2200493 450 001 9910720079403321 005 20230801215522.0 010 $a9783031281709$b(electronic bk.) 010 $z9783031281693 024 7 $a10.1007/978-3-031-28170-9 035 $a(MiAaPQ)EBC7241962 035 $a(Au-PeEL)EBL7241962 035 $a(DE-He213)978-3-031-28170-9 035 $a(OCoLC)1378934797 035 $a(EXLCZ)9926523004100041 100 $a20230801d2023 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe economics of family taxation $eoptimal tax issues from a household economics perspective /$fAlessandro Balestrino 205 $a1st ed. 2023. 210 1$aCham, Switzerland :$cSpringer,$d[2023] 210 4$dİ2023 215 $a1 online resource (110 pages) 225 1 $aPopulation Economics 311 08$aPrint version: Balestrino, Alessandro The Economics of Family Taxation Cham : Springer International Publishing AG,c2023 9783031281693 320 $aIncludes bibliographical references. 327 $aChapter 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 ?scal treatment of family size: an overview -- Chapter 6. The ?scal treatment of family size: a further look -- Chapter 7. The tax treatment of children when parents act non-cooperatively: a preliminary account. 330 $aThis book reflects the reality of most taxpayers. It provides a comprehensive and up-to-date treatment of optimal tax issues from a household economics perspective. A unified and integrated approach is employed to analyze optimal taxation in a homogeneous way. The author adopts a household production approach to allow a critical understanding of the way tax policy impacts economic agents. This way home activities can be studied with the same toolbox normally employed for the market activities. This is motivated by the fact that in reality most agents act from within a family, and their interaction with the economy at large and tax policy in particular is mediated by the interdependence of the family members? choices, although taxation is typically studied in a framework in which the economic agents are isolated individuals. The aim of the book is to provide, a comprehensive treatment of family taxation whithin this approach, focusing on the normative side ? social welfare maximising taxation. As a consequence of the book's analysis, many important and established results in public economics may have to be revised. The book will be useful to both graduate students and researchers alike in that it adopts a rigorous analytical language but also includes ample intuitive explanations. 410 0$aPopulation Economics 606 $aHouseholds$xEconomic aspects 606 $aHouseholds$xTaxation 615 0$aHouseholds$xEconomic aspects. 615 0$aHouseholds$xTaxation. 676 $a306.3615 700 $aBalestrino$b Alessandro$0129154 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910720079403321 996 $aThe Economics of Family Taxation$93359880 997 $aUNINA