Discussion paper
DP6582 Against 'Gender-based taxation'
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.
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