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Taxing Women: A Macroeconomic Analysis

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  • Nezih Guner

    (ICREA-MOVE, Universitat Autonoma de Barcelona, Barcelona GSE)

Abstract

We build an equilibrium life-cycle model populated by heterogeneous single and married agents. Married households decide if both or only one members should work. Labor supply decisions of women capture central elements of reality; if a married female with children works, the household incurs resource, time and utility costs. We calibrate the model economy to the U.S. under the current tax system and then study the effects of a gender-based tax system that imposes different linear taxes on males and females. As a by-product, our analysis allows us to separate the effects of differential taxation by gender from the effects associated to the elimination or reduction of tax progressivity. Our questions are: what are the effects on aggregate output, labor supply, and welfare of taxing females at a lower rate than males? How large should be the gap in marginal tax rates for males and females?

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Bibliographic Info

Paper provided by Society for Economic Dynamics in its series 2011 Meeting Papers with number 581.

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Date of creation: 2011
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Handle: RePEc:red:sed011:581

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References

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  1. Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011. "Gender-Based Taxation and the Division of Family Chores," American Economic Journal: Economic Policy, American Economic Association, American Economic Association, vol. 3(2), pages 1-40, May.
  2. Rupert, Peter & Rogerson, Richard & Wright, Randall, 2000. "Homework in labor economics: Household production and intertemporal substitution," Journal of Monetary Economics, Elsevier, Elsevier, vol. 46(3), pages 557-579, December.
  3. Virginia Sanchez-Marcos & Orazio Attanasio & Hamish Low, 2004. "Explaining Changes in Female Labour Supply in a Life-Cycle Model," 2004 Meeting Papers, Society for Economic Dynamics 492, Society for Economic Dynamics.
  4. Michael J. Boskin & Eytan Sheshinski, 1979. "Optimal Tax Treatment of the Family: Married Couples," NBER Working Papers 0368, National Bureau of Economic Research, Inc.
  5. Blau, Francine D. & Kahn, Lawrence M., 2006. "Changes in the Labor Supply Behavior of Married Women: 1980-2000," IZA Discussion Papers 2180, Institute for the Study of Labor (IZA).
  6. Rees, Ray, 1988. "Taxation and the Household," Munich Reprints in Economics, University of Munich, Department of Economics 3411, University of Munich, Department of Economics.
  7. Heathcote, Jonathan & Storesletten, Kjetil & Violante, Giovanni L, 2007. "Consumption and Labour Supply with Partial Insurance: An Analytical Framework," CEPR Discussion Papers, C.E.P.R. Discussion Papers 6280, C.E.P.R. Discussion Papers.
  8. Domeij, David & Floden, Martin, 2001. "The labor-supply elasticity and borrowing constraints: Why estimates are biased," Working Paper Series in Economics and Finance 480, Stockholm School of Economics.
  9. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, Elsevier, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695 Elsevier.
  10. 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.
  11. Apps, Patricia F. & Rees, Ray, 1988. "Taxation and the household," Journal of Public Economics, Elsevier, Elsevier, vol. 35(3), pages 355-369, April.
  12. Jacob Mincer & Haim Ofek, 1982. "Interrupted Work Careers: Depreciation and Restoration of Human Capital," Journal of Human Resources, University of Wisconsin Press, vol. 17(1), pages 3-24.
  13. Bradley T. Heim, 2007. "The Incredible Shrinking Elasticities: Married Female Labor Supply, 1978–2002," Journal of Human Resources, University of Wisconsin Press, vol. 42(4).
  14. Cho, Jang-Ok & Rogerson, Richard, 1988. "Family labor supply and aggregate fluctuations," Journal of Monetary Economics, Elsevier, Elsevier, vol. 21(2-3), pages 233-245.
  15. Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2011. "Income Taxation of U.S. Households: Basic Facts," IZA Discussion Papers 5549, Institute for the Study of Labor (IZA).
  16. Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2012. "Taxation and Household Labour Supply," Review of Economic Studies, Oxford University Press, vol. 79(3), pages 1113-1149.
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Citations

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Cited by:
  1. Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2013. "Childcare Subsidies and Household Labor Supply," CEPR Discussion Papers, C.E.P.R. Discussion Papers 9775, C.E.P.R. Discussion Papers.
  2. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series 4386, CESifo Group Munich.
  3. Gorry, Aspen & Oberfield, Ezra, 2010. "Optimal Taxation over the Life Cycle," MPRA Paper 25297, University Library of Munich, Germany.
  4. Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, . "Income Taxation of U.S. Households: Facts and Parametric Estimates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics.
  5. Juan J. Dolado & Cecilia García-Peñalosa & Sara De La Rica, 2013. "On Gender Gaps And Self-Fulfilling Expectations: Alternative Implications Of Paid-For Training," Economic Inquiry, Western Economic Association International, Western Economic Association International, vol. 51(3), pages 1829-1848, 07.
  6. Sara Rica & Juan Dolado & Cecilia Garcia Peñalosa, 2012. "GINI DP 24: On gender gaps and self-fulfilling expectations: An alternative approach based on paid-for-training," GINI Discussion Papers, AIAS, Amsterdam Institute for Advanced Labour Studies 24, AIAS, Amsterdam Institute for Advanced Labour Studies.
  7. Nicola Fuchs-Schündeln & Alexander Bick, 2014. "Taxation and Labor Supply of Married Women across Countries: A Macroeconomic Analysis," 2014 Meeting Papers, Society for Economic Dynamics 321, Society for Economic Dynamics.
  8. Marios Karabarbounis, 2012. "Heterogeneity in Labor Supply Elasticity and Optimal Taxation," 2012 Meeting Papers, Society for Economic Dynamics 655, Society for Economic Dynamics.
  9. Braun, R. Anton & Kopecky, Karen A. & Koreshkova, Tatyana, 2013. "Old, sick, alone, and poor: a welfare analysis of old-age social insurance programs," Working Paper, Federal Reserve Bank of Atlanta 2013-02, Federal Reserve Bank of Atlanta.

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