Fiscal externalities of becoming a parent.
Fiscal externalities of becoming a parent.
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成为父母的财政外部性。
DOI：
10.1111/j.1728-4457.2011.00410.x
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发表时间：
2011
影响因子：
2.5
通讯作者：
Genest,Alexandre
中科院分区：
文献类型：
--
作者：
Wolf,DouglasA;Lee,RonaldD;Miller,Timothy;Donehower,Gretchen;Genest,Alexandre
理论和实证结果表明，生育存在外部性，但这些结果通常假设这些外部性在同质人群中统一产生。我们通过对与父母（为未成年子女投入时间或物质资源的人）和非父母相关的财政外部性进行单独估计来推进这一论点。我们的分析使用了美国收入动态小组研究的数据，其中包括父母和非父母所缴纳的税款和消费的公共资助福利的年龄概况，以及先前开发的跨期经济人口统计模型。会计框架考虑了子孙后代以及当前人口的净财政影响。我们的研究结果表明，采用 3% 的贴现率，父母会产生巨大的净财政外部性，按 2009 年美元计算约为 217,000 美元。这相当于从 18 岁开始每年获得近 8,100 美元的终生年金。结果对所使用的贴现率和队列中父母的比例都很敏感。
Theoretical and empirical results suggest that there are externalities to childbearing, but those results usually assume that these externalities accrue uniformly within a homogeneous population. We advance this argument by developing separate estimates of the fiscal externalities associated with parents—those who devote time or material resources to minor children—and nonparents. Our analysis uses data from the US Panel Study of income Dynamics on the age profiles of taxes paid and publicly funded benefts consumed by parents and nonparents, together with a previously developed intertemporal economic‐demographic accounting model. The accounting framework takes into account the net fiscal impacts of future generations as well as the present population. Our findings indicate that, with a 3 percent discount rate, parents produce a substantial net fiscal externality, about $217,000 in 2009 dollars. This is equivalent to a lifetime annuity of nearly $8,100 per year beginning at age 18. The results are sensitive to both the discount rate used and the proportion of parents within the cohort.