Data from: Efficient child care subsidies

This record contains the underlying research data for the publication "Efficient child care subsidies". We study the design of child care subsidies in an optimal welfare problem with heterogeneous private market productivities. The optimal subsidy schedule is qualitatively similar to the existing US scheme. Efficiency mandates a subsidy on formal child care costs, with higher subsidies paid to lower income earners and a kink as a function of child care expenditure. Marginal labor income tax rates are set lower than the labor wedges, with the potential to generate negative marginal tax rates. We calibrate our simple model to features of the US labor market and focus on single mothers with children aged below 6. The optimal program provides stronger participation but milder intensive margin incentives for low-income earners with subsidy rates starting very high and decreasing with income more steeply than those in the United States.

本记录包含了出版物《高效儿童保育补贴》的基础研究数据。本研究探讨在一个包含异质私人市场生产率的最佳福利问题中儿童保育补贴的设计。最佳的补贴方案在定性上与美国现行方案相似。效率要求对正式儿童保育成本征收补贴，对低收入者提供更高的补贴，并随着儿童保育支出的增加呈现出拐点。边际劳动所得税率设定低于劳动楔子，有可能产生负边际税率。我们将我们的简单模型校准到美国劳动市场的特征，并聚焦于年龄低于6岁的单身母亲。最佳的补贴计划提供了更强的参与度，但对低收入者的补贴激励强度较美国更为温和，补贴率从非常高的水平开始，随着收入的增加而比美国下降得更为陡峭。