DP6582 Against 'Gender-based taxation'

Author(s): Gilles Saint-Paul
Publication Date: December 2007
Keyword(s): Gender, Sex, Taxation
JEL(s): H2, J2, J3, J7
Programme Areas: Labour Economics
Link to this Page: cepr.org/active/publications/discussion_papers/dp.php?dpno=6582

This paper criticizes the Alesina and Ichino (2007) proposal of taxing men more than women. First, the proposal is outright sex discrimination. Second, it cannot be Pareto-improving. Third, its virtues in terms of efficiency are better obtained by gender-neutral voluntary schemes for taxing households. Fourth, the tax would further undermine marriage.