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Optimal Income Taxation for the Alleviation of Working Poverty When Domestic Work is Rewarded

主讲人: Benteng Zou
主讲人简介:

Where should Chinese internal migrant parents locate their school-aged children: migrate with them or leave them behind? And should they invest in private education of their children?   First, we theoretically investigate whether migrant parents can afford to take their children to migrate, regardless of the children's age.  Using an overlapping generation’s model, we find a theoretical optimum that maximizes parents' utility which includes the children's educational performance. Depending on the educational investment parents make and the relocation cost of children, we provide necessary and sufficient conditions for migrant parents to take their children to migrate and whether they should provide their children with private education. Secondly, we investigate weather migrant children’s school performances are better than those of the left-behind ones.  Empirical evidence based on the 2009 wave of the Rural-Urban Migration Survey in China (RUMiC) data suggests that younger migrant children's school performances are better than those of left-behind children. This gap disappears with the age of the children.   

主持人: 李智
简介:

Abstract The increase in income needed for working households to escape relative poverty may be achieved either by their supplying more hours of paid work on the labor market, or by policy makers adjusting income taxation, minimum wages, and social transfers targeted at such households. While the literature has paid considerable attention to the other two policy instruments, theoretical work on how income taxation could minimize working poverty is scarce. Our study aims to fill this gap. Unlike the traditional optimal income taxation literature, which considers that households allocate time only between consumption and leisure, we explicitly model the decision of households as including domestic work, which is a social contribution and should be rewarded. This new framework highlights (i) the importance of emphasizing the difference between domestic work and real leisure and, (ii) the policy implications of non-market time allocation.

 

时间: 2017-11-22(Wednesday)16:40-18:10
地点: 经济楼D座235
期数: 财税青年学者论坛
主办单位: 经济学院、王亚南经济研究院
承办单位: 财政系
类型: 独立讲座