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What’s best for women: gender based taxation, wage subsidies or basic income?

  • Colombino, Ugo
  • Narazani, Edlira

Gender based taxation (GBT) has been recently proposed as a promising policy in order toimprove women’s status in the labour market and within the family. We use a microeconometricmodel of household labour supply in order to evaluate, with Italian data, the behavioural andwelfare effects of GBT as compared to other policies based on different optimal taxationprinciples. The comparison is interesting because GBT, although technically correct, might faceimplementation difficulties not shared by other policies that in turn might produce comparablebenefits. The simulation procedure accounts for the constraints implied by fiscal neutrality andmarket equilibrium. Our results support to some extent the expectations of GBT’s proponents.However it is not an unquestionable success. GBT induces a modest increase of women’semployment, but similar effects can be attained by universal subsidies on low wages. When thepolicies are evaluated in terms of welfare, GBT ranks first among single women but for the wholepopulation the best policies are subsidies on low wages, unconditional transfers or a combinationof the two.

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Paper provided by EUROMOD at the Institute for Social and Economic Research in its series EUROMOD Working Papers with number EM10/13.

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Date of creation: 01 May 2013
Date of revision:
Publication status: published
Handle: RePEc:ese:emodwp:em10-13
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  1. Rolf Aaberge, 2006. "Gini’s Nuclear Family," Discussion Papers 491, Statistics Norway, Research Department.
  2. Colombino Ugo & Locatelli Marilena & Narazani Edlira & O'Donoghue Cathal, 2010. "Alternative Basic Income Mechanisms: An Evaluation Exercise With a Microeconometric Model," Basic Income Studies, De Gruyter, vol. 5(1), pages 1-31, September.
  3. Aaberge, Rolf & Colombino, Ugo & Strom, Steinar, 1999. "Labour Supply in Italy: An Empirical Analysis of Joint Household Decisions, with Taxes and Quantity Constraints," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 14(4), pages 403-22, July-Aug..
  4. Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2007. "Gender Based Taxation and the Division of Family Chores," NBER Working Papers 13638, National Bureau of Economic Research, Inc.
  5. Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo Group Munich.
  6. Colombino, Ugo, 2012. "Equilibrium Simulation with Microeconometric Models: A New Procedure with an Application to Income Support Policies," IZA Discussion Papers 6679, Institute for the Study of Labor (IZA).
  7. Laurens CHERCHYE & Bram DE ROCK & Arthur LEWBEL & Frederic VERMEULEN, 2012. "Sharing rule identification for general collective consumption models," Center for Economic Studies - Discussion papers ces12.05, Katholieke Universiteit Leuven, Centrum voor Economische Studiën.
  8. John Creedy & Alan Duncan, 2001. "Aggregating Labour Supply and Feedback Effects in Microsimulation," Melbourne Institute Working Paper Series wp2001n15, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
  9. Massimo Baldini & Stefano Toso & Paolo Bosi, 2002. "Targeting welfare in Italy: old problems and perspectives on reform," Fiscal Studies, Institute for Fiscal Studies, vol. 23(1), pages 51-75, March.
  10. repec:cup:cbooks:9780521716284 is not listed on IDEAS
  11. repec:cup:cbooks:9780521887878 is not listed on IDEAS
  12. De Vincenti Claudio & Paladini Ruggero, 2009. "Personal Income Tax Design for Italy: Lessons from the Theory," Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 7-46.
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