Taxing women: A macroeconomic analysis
成果类型：
Article
署名作者：
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo
署名单位：
Autonomous University of Barcelona; ICREA; Barcelona School of Economics; Sabanci University; Arizona State University; Arizona State University-Tempe
刊物名称：
JOURNAL OF MONETARY ECONOMICS
ISSN/ISSBN：
0304-3932
DOI：
10.1016/j.jmoneco.2011.10.004
发表日期：
2012
页码：
111-128
关键词：
摘要：
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. (C) 2011 Published by Elsevier B.V.
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