Taxing Women: A Macroeconomic Analysis

Nezih Guner, Remzi Kaygusuz () and Gustavo Ventura

No 5962, IZA Discussion Papers from Institute of Labor Economics (IZA)

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.

Keywords: two-earner households; labor force participation; taxation (search for similar items in EconPapers)
JEL-codes: E62 H31 J12 J22 (search for similar items in EconPapers)
Pages: 53 pages
Date: 2011-09
New Economics Papers: this item is included in nep-acc, nep-lab, nep-mac, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Published - published in: Journal of Monetary Economics, 2012, 59 (5), 111–128.

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Related works:
Journal Article: Taxing women: A macroeconomic analysis (2012)
Working Paper: Taxing Women: A Macroeconomic Analysis (2012)
Working Paper: Taxing Women: A Macroeconomic Analysis (2011)
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