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dc.contributor.authorAlesina, Albertoen
dc.contributor.authorIchino, Andreaen
dc.contributor.authorKarabarbounis, Loukasen
dc.date.accessioned2008-06-27-
dc.date.accessioned2010-07-07T11:31:23Z-
dc.date.available2010-07-07T11:31:23Z-
dc.date.issued2007-
dc.identifier.urihttp://hdl.handle.net/10419/35001-
dc.description.abstractGender 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.en
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x3233en
dc.subject.jelD13en
dc.subject.ddc330en
dc.subject.keywordOptimal taxationen
dc.subject.keywordeconomics of genderen
dc.subject.keywordfamily economicsen
dc.subject.keywordelasticity of labor supplyen
dc.subject.stwFrauenerwerbstätigkeiten
dc.subject.stwEinkommensteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwArbeitsangeboten
dc.subject.stwElastizitäten
dc.subject.stwHausarbeiten
dc.subject.stwWohlfahrtseffekten
dc.subject.stwTheorieen
dc.titleGender based taxation and the division of family chores-
dc.type|aWorking Paperen
dc.identifier.ppn559866429en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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