Optimal Taxation of Families: Mirrlees Meets Becker
研究了家庭的最优税收，即所得税与儿童税收抵免的组合，发现最优儿童税收抵免随收入呈U型分布，随家庭规模递减，实施后能带来显著福利改善。
Abstract This paper studies optimal taxation of families—a combination of an income tax schedule and child tax credits. Child-rearing requires both goods and parental time, which distinctly impact the design of optimal child tax credits. In the quantitative analysis, I calibrate my model to the US economy and show that the optimal child tax credits are U-shaped in income and decrease with family size. In particular, the optimal credits decrease in the first nine deciles of the income distribution and then increase thereafter. Implementing the optimum yields large welfare gains.