TY - JOUR
T1 - Taxing women
T2 - A macroeconomic analysis
AU - Guner, Nezih
AU - Kaygusuz, Remzi
AU - Ventura, Gustavo
PY - 2012/1/1
Y1 - 2012/1/1
N2 - Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. We evaluate the quantitative implications and merits of this proposition. Relative to the current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married female labor force participation by about 3.9% (3.4%) and 6.9% (4.0%), respectively. Gender-based taxes improve welfare and are preferred by a majority of households. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by a proportional, gender-neutral income tax.
AB - Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. We evaluate the quantitative implications and merits of this proposition. Relative to the current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married female labor force participation by about 3.9% (3.4%) and 6.9% (4.0%), respectively. Gender-based taxes improve welfare and are preferred by a majority of households. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by a proportional, gender-neutral income tax.
UR - http://www.scopus.com/inward/record.url?scp=84856685493&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84856685493&partnerID=8YFLogxK
U2 - 10.1016/j.jmoneco.2011.10.004
DO - 10.1016/j.jmoneco.2011.10.004
M3 - Article
AN - SCOPUS:84856685493
VL - 59
SP - 111
EP - 128
JO - Journal of Monetary Economics
JF - Journal of Monetary Economics
SN - 0304-3932
IS - 1
ER -