Taxing Women: A Macroeconomic Analysis
Nezih Guner (),
Remzi Kaygusuz () and
No 5962, IZA Discussion Papers from Institute of Labor Economics (IZA)
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
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 (3) Track citations by RSS feed
Published in: Journal of Monetary Economics, 2012, 59 (5), 111–128.
Downloads: (external link)
Journal Article: Taxing women: A macroeconomic analysis (2012)
Working Paper: Taxing Women: A Macroeconomic Analysis (2012)
Working Paper: Taxing Women: A Macroeconomic Analysis (2011)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:iza:izadps:dp5962
Ordering information: This working paper can be ordered from
IZA, Margard Ody, P.O. Box 7240, D-53072 Bonn, Germany
Access Statistics for this paper
More papers in IZA Discussion Papers from Institute of Labor Economics (IZA) IZA, P.O. Box 7240, D-53072 Bonn, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Holger Hinte ().