Gender Norms, Work Hours, and Corrective Taxation
AbstractThis paper deals with optimal income taxation based on a model with households where men and women allocate their time between market work and household production, and where households di¤er depending on which spouse has comparative advantage in market work. The purpose is to analyze the tax policy implications of gender norms represented by a market-work norm for men and household-work norm for women. We also distinguish between a welfarist government that respects all aspects of household preferences, and a paternalist government that disregards the disutility to households of deviating from the norms. The results show how the welfarist government may use tax policy to internalize the externalities caused by these norms, and how the paternalist government may use tax policy to make the households behave as if the norms were absent.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by HUI Research in its series HUI Working Papers with number 83.
Length: 28 pages
Date of creation: 18 Apr 2013
Date of revision:
Contact details of provider:
Postal: HUI Research, Regeringsgatan 60, 103 29 Stockholm, Sweden
Phone: +46 (0)8 762 72 80
Fax: +46 (0)8 679 76 06
Web page: http://www.hui.se/
More information through EDIRC
Social norms; household production; optimal taxation; paternalism;
Find related papers by JEL classification:
- D03 - Microeconomics - - General - - - Behavioral Microeconomics; Underlying Principles
- D13 - Microeconomics - - Household Behavior - - - Household Production and Intrahouse Allocation
- D60 - Microeconomics - - Welfare Economics - - - General
- D62 - Microeconomics - - Welfare Economics - - - Externalities
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- CREMER, Helmuth & LOZACHMEUR, Jean-Marie & PESTIEAU, Pierre, .
"Income taxation of couples and the tax unit choice,"
CORE Discussion Papers RP
-2372, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2012. "Income taxation of couples and the tax unit choice," Journal of Population Economics, Springer, vol. 25(2), pages 763-778, January.
- Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau, 2007. "Income Taxation of Couples and the Tax Unit Choice," CESifo Working Paper Series 2005, CESifo Group Munich.
- CREMER, Helmuth & LOZACHMEUR, Jean-Marie & PESTIEAU, Pierre, 2007. "Income taxation of couples and the tax unit choice," CORE Discussion Papers 2007013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Craig Brett, 2007. "Optimal nonlinear taxes for families," International Tax and Public Finance, Springer, vol. 14(3), pages 225-261, June.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2006.
"The Optimal Income Taxation of Couples,"
NBER Working Papers
12685, National Bureau of Economic Research, Inc.
- Thomas Aronsson & Tomas Sjögren, 2010. "Optimal income taxation and social norms in the labor market," International Tax and Public Finance, Springer, vol. 17(1), pages 67-89, February.
- Schroyen, Fred, 2003. "Redistributive taxation and the household: the case of individual filings," Journal of Public Economics, Elsevier, vol. 87(11), pages 2527-2547, October.
- Sandmo, Agnar, 1980. "Anomaly and Stability in the Theory of Externalities," The Quarterly Journal of Economics, MIT Press, vol. 94(4), pages 799-807, June.
- Gary S. Becker, 1981. "A Treatise on the Family," NBER Books, National Bureau of Economic Research, Inc, number beck81-1, May.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Helena Nilsson).
If references are entirely missing, you can add them using this form.