Identifying tax implicit equivalence scales

Grants

Funding Acknowledgements

Azpitarte acknowledges financial support from the Spanish Ministerio de Ciencia e Innovacio n (grants ECO2008-03484-C0201/ECON and ECO2010-21668-C03-03) and the Xunta de Galicia (10SEC300023PR). We thank four anonymous reviewers and the journal editor for useful comments on earlier drafts. van de Ven also wishes to thank John Muellbauer for extensive preliminary discussions concerning tax implicit scales. This research was supported by the Australian Research Council Centre of Excellence for Children and Families over the Life Course (project number CE140100027). The Centre is administered by the Institute for Social Science Research at The University of Queensland, with nodes at The University of Western Australia, The University of Melbourne and The University of Sydney. The views expressed herein are those of the authors and are not necessarily those of the Australian Research Council.