Taxing women: A macroeconomic analysis

Nezih Guner, Remzi Kaygusuz, Gustavo Ventura

Research output: Contribution to journalArticleScientificpeer-review

24 Citations (Scopus)

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 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.
Original languageEnglish
Pages (from-to)111-128
JournalJournal of Monetary Economics
Volume59
Issue number1
DOIs
Publication statusPublished - Jan 2012
Externally publishedYes

Keywords

  • Taxation
  • Two-earner households
  • Labor force participation

Fingerprint Dive into the research topics of 'Taxing women: A macroeconomic analysis'. Together they form a unique fingerprint.

  • Cite this