In this paper we analyze second-best optimal taxation in an endogenous-growth model driven by public expenditure, in presence of endogenous fertility and labor supply. Normative analysis shows positive taxes on the number of children, which are necessary to correct for congestion in the publicly provided input (such as education and healthcare), negative public debt. Results on capital and labor income taxation depend on whether the public input is optimally provided.

中文翻译：

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具有可变人口和公共支出的内生增长模型中的最优税收

在本文中，我们在存在内生生育率和劳动力供给的情况下，分析了由公共支出驱动的内生增长模型中的次优税收。规范分析显示对儿童数量征收正税，这是纠正公共提供投入（例如教育和医疗保健）的拥堵所必需的，负公共债务。资本和劳动所得税的结果取决于公共投入是否得到最佳提供。