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来源类型 | Discussion paper |
规范类型 | 论文 |
来源ID | DP8735 |
DP8735 Taxing Women: A Macroeconomic Analysis | |
Nezih Guner; Gustavo Ventura; Remzi Kaygusuz | |
发表日期 | 2012 |
出版年 | 2012 |
语种 | 英语 |
摘要 | 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. |
主题 | International Macroeconomics ; Public Economics |
关键词 | Labour force participation Taxation Two-earner households |
URL | https://cepr.org/publications/dp8735 |
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/537571 |
推荐引用方式 GB/T 7714 | Nezih Guner,Gustavo Ventura,Remzi Kaygusuz. DP8735 Taxing Women: A Macroeconomic Analysis. 2012. |
条目包含的文件 | 条目无相关文件。 |
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