Taxing Women: A Macroeconomic Analysis

Nezih Guner

No 581, 2011 Meeting Papers from Society for Economic Dynamics

Abstract: We build an equilibrium life-cycle model populated by heterogeneous single and married agents. Married households decide if both or only one members should work. Labor supply decisions of women capture central elements of reality; if a married female with children works, the household incurs resource, time and utility costs. We calibrate the model economy to the U.S. under the current tax system and then study the effects of a gender-based tax system that imposes different linear taxes on males and females. As a by-product, our analysis allows us to separate the effects of differential taxation by gender from the effects associated to the elimination or reduction of tax progressivity. Our questions are: what are the effects on aggregate output, labor supply, and welfare of taxing females at a lower rate than males? How large should be the gap in marginal tax rates for males and females?

Date: 2011
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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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