Data and Code for: Child Care Subsidies, Quality, and Optimal Income Taxation

Principal Investigator(s): View help for Principal Investigator(s) Spencer Bastani, Linnaeus University; Sören Blomquist, Uppsala University; Luca Micheletto, University of Milan

Version: View help for Version V1

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C++ source files and compiled binary			02/04/2020 08:33:AM
MATLAB			02/04/2020 08:33:AM
Mathematica			02/04/2020 08:33:AM
STATA dofiles and data			04/09/2020 11:11:PM
Bastani_et_al_Child_Care_README.pdf	application/pdf	163.9 KB	03/09/2020 09:00:AM

Project Citation:

Bastani, Spencer, Blomquist, Sören , and Micheletto, Luca. Data and Code for: Child Care Subsidies, Quality, and Optimal Income Taxation. Nashville, TN: American Economic Association [publisher], 2020. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2020-10-26. https://doi.org/10.3886/E116562V1

Project Description

Summary: We study child care subsidies in a Mirrleesian optimal tax framework where parents choose both the quantity and quality of child care. Child care services not only enable parents to work, but also contribute to children's human capital. We examine the conditions under which child care expenditures should be encouraged or discouraged by the tax system under different assumptions regarding the available policy instruments. Using a quantitative model calibrated to the US economy, we illustrate the possibility that child care expenditures should be taxed rather than subsidized, and discuss the merits of public provision schemes for child care.

Funding Sources: Jan Wallander och Tom Hedelius Stiftelse; Nordic Tax Research Council

Scope of Project

Subject Terms: optimal income taxation; child care ; government subsidies; tax credit; public provision of private goods

JEL Classification:
H21 Taxation and Subsidies: Efficiency; Optimal Taxation
H41 Public Goods

Geographic Coverage: United States, California

Time Period(s): 2003 – 2006

Universe: Paper uses publicly available data covering households in the US.

Data Type(s): program source code; survey data

Methodology

Data Source:

Bureau of Labor Statistics (2015). "American Time Use Survey 2015." United States Department of Labor. https://www.bls.gov/tus/charts/chart2.txt. Accessed Febuary 2020.

NBER (2007). "CPS Labor Extracts 1979 - 2006", National Bureau of Economic Research (NBER). Accessed January 2007.

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Published Versions

V1 [2020-10-26]

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