TY  - THES
A3  - Bredemeier, Christian
A3  - Jüßen, Falko
AB  - This dissertation studies how specific features of the U.S. tax-transfer system affect families. Using quantitative life-cycle models with incomplete markets and heterogeneous agents, it evaluates individual programs through counterfactual experiments. Chapter 2 quantifies how means-tested transfers and phased-in tax credits insure households against wage risk and how they interact with private insurance such as de-saving and family labor supply. For young low-income families, combining both programs provides more insurance than spending the same budget on either program alone. Chapter 3 examines U.S. tax-transfer reforms between 2004 and 2019. Although the reforms left aggregate progressivity nearly unchanged, they raised average consumption, increased consumption inequality across education groups and over the life cycle, and lowered welfare on average. Chapter 4, joint work with Christian Bredemeier, Jan Gravert, and Falko Jüßen, shows that the phase-in of the Child Tax Credit creates divorce penalties that weaken the bargaining position of the custodial parent, and shift resources within the household away from this parent. Overall, the dissertation shows that seemingly technical design features of tax-transfer programs can substantially affect insurance, inequality, and the distribution of resources within families.
AU  - Grün, Eva Marie
CY  - Wuppertal
DA  - 2026
DO  - 10.25926/BUW/0-1082
DP  - Bergische Universität Wuppertal
KW  - Incomplete Markets
KW  - Tax Credits
KW  - Transfer Payments
KW  - Consumption Insurance
KW  - Intrahousehold Risk Sharing
KW  - Couple Households
KW  - Tax Progressivity
KW  - Tax-Transfer Reforms
KW  - Child Tax Credit
KW  - Divorce Penalties
KW  - Household Bargaining
KW  - Consumption Inequality
LA  - eng
N1  - Bergische Universität Wuppertal, Dissertation, 2026
PB  - Bergische Universität Wuppertal
SP  - 1 Online-Ressource (VI, 209 Seiten)
T2  - Fakultät für Wirtschaftswissenschaft/Schumpeter School of Business and Economics
TI  - Household taxation, risk, and the family: an incomplete markets perspective
UR  - https://nbn-resolving.org/urn:nbn:de:hbz:468-2-7687
Y2  - 2026-10-22T15:15:00
ER  -