Optimal Commodity Taxes in the Presence of Children
将传统最优商品税框架扩展至考虑儿童消费的家庭补贴，推导出考虑家庭构成的修正拉姆齐方程，并探讨税收与儿童补贴的关系。
The traditional optimal commodity tax framework is extended to allow optimal family allowances linked to children's consumption. Dem ographically modified Ramsey equations are derived which take note of household composition. The general model is used to speculate on dem ographic effects on taxes and their relationship to child subsidies. As an illustrative application, a sufficient condition for uniform co mmodity taxes, assuming optimal linear income tax but no child subsid ies, is derived in the context of the demographically generalized PIG L model. The general model is also applied to the Parks-Barten Househ old LES to derive a meaningful relationship between taxes and subsidi es. Copyright 1988 by The editors of the Scandinavian Journal of Economics.