G2TT
来源类型Discussion paper
规范类型论文
来源IDDP6637
DP6637 Entry Barriers in Retail Trade
Fabiano Schivardi; Eliana Viviano
发表日期2008-01-11
出版年2008
语种英语
摘要Gender Based Taxation (GBT) satisfies Ramsey?s optimal criterion by taxing less the more elastic labour supply of (married) women. This holds when different elasticities between men and women are taken as exogenous and primitive. But in this paper we also explore differences in gender elasticities which emerge endogenously in a model in which spouses bargain over the allocation of home duties. GBT changes spouses? implicit bargaining power and induces a more balanced allocation of house work and working opportunities between males and females. Because of decreasing returns to specialization in home and market work, social welfare improves by taxing conditional on gender. When income sharing within the family is substantial, both spouses may gain from GBT.
主题Labour Economics ; Public Economics
关键词Economics of gender Elasticity of labour supply Family economics Optimal taxation
URLhttps://cepr.org/publications/dp6637
来源智库Centre for Economic Policy Research (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/535471
推荐引用方式
GB/T 7714
Fabiano Schivardi,Eliana Viviano. DP6637 Entry Barriers in Retail Trade. 2008.
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