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Family Equivalence Scales and Personal Income Tax Exemptions for Children

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  • Seneca, Joseph J
  • Taussig, Michael K

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  • Seneca, Joseph J & Taussig, Michael K, 1971. "Family Equivalence Scales and Personal Income Tax Exemptions for Children," The Review of Economics and Statistics, MIT Press, vol. 53(3), pages 253-262, August.
    • Handle: RePEc:tpr:restat:v:53:y:1971:i:3:p:253-62
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    Citations

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    Cited by:

    1. Sunil Kumar & Renuka Mahadevan, 2008. "Construction of An Adult Equivalence Index to Measure Intra-household Inequality and Poverty: Case Study," Discussion Papers Series 363, School of Economics, University of Queensland, Australia.
    2. Justin Ven & Nicolas Hérault & Francisco Azpitarte, 2017. "Identifying tax implicit equivalence scales," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(3), pages 257-275, September.
    3. Udo Ebert & Peter J. Lambert, 2004. "Horizontal Equity and Progression When Equivalence Scales Are Not Constant," Public Finance Review, , vol. 32(4), pages 426-440, July.
    4. Tedford, John R. & Capps, Oral, Jr. & Havlicek, Joseph, Jr., 1984. "Regional Equivalence Scales for Convenience Foods," Journal of the Northeastern Agricultural Economics Council, Northeastern Agricultural and Resource Economics Association, vol. 13(1), pages 1-7, April.
    5. Justin Van De Ven & John Creedy, 2005. "Taxation, Reranking and Equivalence Scales," Bulletin of Economic Research, Wiley Blackwell, vol. 57(1), pages 13-36, January.
    6. Peter J. Lambert, 2004. "Income Taxation and Equity," Working Papers 2004/4, Institut d'Economia de Barcelona (IEB).
    7. San Segundo, María Jesús, 1991. "Efectos bloque en la estimación de curvas de engel con datos de la encuesta de presupuestos familiares 1980-81," DE - Documentos de Trabajo. Economía. DE 3002, Universidad Carlos III de Madrid. Departamento de Economía.
    8. J. L. Nicholson, 1976. "Appraisal Of Different Methods Of Estimating Equivalence Scales And Their Results," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 22(1), pages 1-11, March.
    9. Tedford, John R. & Capps, Oral, Jr. & Havlicek, Joseph, Jr., 1984. "Regional Equivalence Scales for Convenience Foods," Northeastern Journal of Agricultural and Resource Economics, Northeastern Agricultural and Resource Economics Association, vol. 0(Number 1), pages 1-7, April.
    10. Molana , Hassan & Rahimi , Abolfazl, 2014. "Should all Iranian Citizens Receive the Same Subsidy Rebate?," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 9(3), pages 1-31, April.
    11. Tran Nam Binh & Peter Whiteford, 1990. "Household Equivalence Scales: New Australian Estimates from the 1984 Household Expenditure Survey," The Economic Record, The Economic Society of Australia, vol. 66(3), pages 221-234, September.
    12. Jack Habib, 1979. "Horizontal Equity with Respect to Family Size," Public Finance Review, , vol. 7(3), pages 283-302, July.
    13. Bönke, Timm & Eichfelder, Sebastian & Utz, Stephen, 2012. "Uneven treatment of family life? Horizontal equity in the U.S. tax and transfer system," Discussion Papers 2012/18, Free University Berlin, School of Business & Economics.
    14. Olivier Donni, 2015. "Measuring the cost of children," IZA World of Labor, Institute of Labor Economics (IZA), pages 132-132, March.
    15. John Muellbauer & Justin van de Ven, 2004. "Estimating Equivalence Scales for Tax and Benefits Systems," Economics Papers 2004-W06, Economics Group, Nuffield College, University of Oxford.
    16. John Paolo Rosales Rivera, 2022. "A nonparametric approach to understanding poverty in the Philippines: Evidence from the Family Income and Expenditure Survey," Poverty & Public Policy, John Wiley & Sons, vol. 14(3), pages 242-267, September.

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