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Title: Taxing Women: A Macroeconomic Analysis

Author(s): Nezih Guner, Remzi Kaygusuz and Gustavo Ventura

Publication Date: January 2012

Keyword(s): Labour Force Participation, Taxation and Two-earner Households

Programme Area(s): International Macroeconomics and Public Economics

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.

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Bibliographic Reference

Guner, N, Kaygusuz, R and Ventura, G. 2012. 'Taxing Women: A Macroeconomic Analysis'. London, Centre for Economic Policy Research. https://cepr.org/active/publications/discussion_papers/dp.php?dpno=8735