Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/55074
Authors: 
Guner, Nezih
Kaygusuz, Remzi
Ventura, Gustavo
Year of Publication: 
2011
Series/Report no.: 
Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit 5962
Abstract: 
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 of taxing women at a lower rate than men. 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.
Subjects: 
taxation
two-earner households
labor force participation
JEL: 
E62
H31
J12
J22
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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