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Against 'Gender-based taxation'

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Saint-Paul, Gilles

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Abstract

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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Paper provided by C.E.P.R. Discussion Papers in its series CEPR Discussion Papers with number 6582.

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Date of creation: Dec 2007
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Handle: RePEc:cpr:ceprdp:6582

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Related research
Keywords: Gender; Sex; Taxation;

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Find related papers by JEL classification:
H2 - Public Economics - - Taxation, Subsidies, and Revenue
J2 - Labor and Demographic Economics - - Demand and Supply of Labor
J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs
J7 - Labor and Demographic Economics - - Labor Discrimination

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  1. de la Rica, Sara & Dolado, Juan José & García-Peñalosa, Cecilia, 2008. "On Gender Gaps and Self-fulfilling Expectations: Theory, Policies and Some Empirical Evidence," IZA Discussion Papers 3553, Institute for the Study of Labor (IZA). [Downloadable!]
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