Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/35001
Authors: 
Alesina, Alberto
Ichino, Andrea
Karabarbounis, Loukas
Year of Publication: 
2007
Series/Report no.: 
IZA Discussion Papers 3233
Abstract: 
Gender Based Taxation (GBT) satisfies Ramsey's optimal criterion by taxing less the more elastic labor supply of (married) women. This holds when different elasticities between men and women are taken as exogenous and primitive. But in this paper we also explore differences in gender elasticities which emerge endogenously in a model in which spouses bargain over the allocation of home duties. GBT changes spouses' implicit bargaining power and induces a more balanced allocation of house work and working opportunities between males and females. Because of decreasing returns to specialization in home and market work, social welfare improves by taxing conditional on gender. When income sharing within the family is substantial, both spouses may gain from GBT.
Subjects: 
Optimal taxation
economics of gender
family economics
elasticity of labor supply
JEL: 
D13
Document Type: 
Working Paper

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