| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13159 |
| DP13159 Income taxation of couples, spouses' labor supplies and the gender wage gap | |
| Helmuth Cremer; Kerstin Roeder | |
| 发表日期 | 2018-09-06 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | We study the taxation of couples when female wages do not reflect their true productivity. We show that the expression for the marginal tax rates of the male spouses is the same as in a Mirrleesian world where wages reflect true productivities. Marginal taxes for the female spouses are reduced because of a Pigouvian correction. Consequently, the wage discrimination pleads for a lower marginal tax on the female spouse. Furthermore, the distortion of a couples' tradeoff between male and female labor supply is the same as in a Mirrleesian world without a gender wage gap. It only depends on true productivities and not on wages. In other words, the tax system completely neutralizes the extra distortion introduced by the wedge between the female spouse's wage and her true productivity. |
| 主题 | Public Economics |
| 关键词 | Couples' income taxation Gender wage gap Optimal income taxation Household labor supply |
| URL | https://cepr.org/publications/dp13159 |
| 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/541962 |
| 推荐引用方式 GB/T 7714 | Helmuth Cremer,Kerstin Roeder. DP13159 Income taxation of couples, spouses' labor supplies and the gender wage gap. 2018. |
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