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

Name	File Type	Size	Last Modified
Data documentation CPS Labor Extracts 2007.doc	application/msword	326 KB	02/04/2020 03:33:AM
create_wages_hours_employment.do	text/x-stata-syntax	16.4 KB	02/04/2020 03:33:AM
estimate_tax_function_taxsim.do	text/x-stata-syntax	1.2 KB	02/04/2020 03:33:AM
morg03.dta	application/x-stata	47 MB	04/09/2020 07:11:PM
morg04.dta	application/x-stata	49.3 MB	04/09/2020 07:06:PM
morg05.dta	application/x-stata	48.4 MB	04/09/2020 06:59:PM
morg06.dta	application/x-stata	48.3 MB	04/09/2020 06:54:PM

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.

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

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.

Related Publications

Download this project

Published Versions

V1 [2020-10-26]

Export Metadata

Dublin Core

DDI 2.5

Report a Problem

Found a serious problem with the data, such as disclosure risk or copyrighted content? Let us know.

This material is distributed exactly as it arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.