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The Economics of Family Taxation

Optimal Tax Issues from a Household Economics Perspective

  • Book
  • © 2023

Overview

Authors:
  1. Alessandro Balestrino

    1. Department of Political Science, University of Pisa, Pisa, Italy

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  • Provides a comprehensive treatment of family taxation
  • Reflects the reality of most taxpayer situations
  • Adopts a rigorous analytical language while also including ample intuitive explanations

Part of the book series: Population Economics (POPULATION)

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Table of contents (7 chapters)

  1. Front Matter

    Pages i-xi
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  2. Standard Optimal Taxation with Single Agents: What It Is and What to Use in Its Place

    • Alessandro Balestrino
    Pages 1-14

  3. Optimal Taxation in the Presence of Household Production

    • Alessandro Balestrino
    Pages 15-30

  4. Income Taxation with Two-Person Households

    • Alessandro Balestrino
    Pages 31-44

  5. Income Taxation and Public Spending with Two-Person Households

    • Alessandro Balestrino
    Pages 45-53

  6. The Fiscal Treatment of Family Size: An Overview

    • Alessandro Balestrino
    Pages 55-69

  7. The Fiscal Treatment of Family Size: A Further Look

    • Alessandro Balestrino
    Pages 71-88

  8. The Tax Treatment of Children When Parents Act Non-cooperatively: A Preliminary Account

    • Alessandro Balestrino
    Pages 89-97

  9. Back Matter

    Pages 99-102
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Keywords

About this book

This 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 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.


Authors and Affiliations

  • Department of Political Science, University of Pisa, Pisa, Italy

    Alessandro Balestrino

About the author

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.

Bibliographic Information

  • Book Title: The Economics of Family Taxation

  • Book Subtitle: Optimal Tax Issues from a Household Economics Perspective

  • Authors: Alessandro Balestrino

  • Series Title: Population Economics

  • DOI: https://doi.org/10.1007/978-3-031-28170-9

  • Publisher: Springer Cham

  • eBook Packages: Economics and Finance, Economics and Finance (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2023

  • Hardcover ISBN: 978-3-031-28169-3Published: 27 April 2023

  • Softcover ISBN: 978-3-031-28172-3Due: 28 May 2023

  • eBook ISBN: 978-3-031-28170-9Published: 26 April 2023

  • Series ISSN: 1431-6978

  • Edition Number: 1

  • Number of Pages: XI, 102

  • Number of Illustrations: 1 b/w illustrations

  • Topics: Population Economics, Economic Policy, Social Policy

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