taxing women a macroeconomic analyse

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1、IZADPNo.5962TaxingWomen:AMacroeconomicAnalysisNezihGunerRemziKaygusuzGustavoVenturaSeptember2011DISCUSSIONPAPERSERIESForschungsinstitutzurZukunftderArbeitInstitutefortheStudyofLaborTaxingWomen:AMacroeconomicAnalysisNezihGunerICREA-MOVE,UniversitatAutonomadeBarcelona,BarcelonaGSE,CEPRand

2、IZARemziKaygusuzSabanciUniversityGustavoVenturaArizonaStateUniversityDiscussionPaperNo.5962September2011IZAP.O.Box724053072BonnGermanyPhone:+49-228-3894-0Fax:+49-228-3894-180E-mail:iza@iza.orgAnyopinionsexpressedherearethoseoftheauthor(s)andnotthoseofIZA.Researchpublishedinthisseriesmay

3、includeviewsonpolicy,buttheinstituteitselftakesnoinstitutionalpolicypositions.TheInstitutefortheStudyofLabor(IZA)inBonnisalocalandvirtualinternationalresearchcenterandaplaceofcommunicationbetweenscience,politicsandbusiness.IZAisanindependentnonprofitorganizationsupportedbyDeutschePostFo

4、undation.ThecenterisassociatedwiththeUniversityofBonnandoffersastimulatingresearchenvironmentthroughitsinternationalnetwork,workshopsandconferences,dataservice,projectsupport,researchvisitsanddoctoralprogram.IZAengagesin(i)originalandinternationallycompetitiveresearchinallfieldsoflabore

5、conomics,(ii)developmentofpolicyconcepts,and(iii)disseminationofresearchresultsandconceptstotheinterestedpublic.IZADiscussionPapersoftenrepresentpreliminaryworkandarecirculatedtoencouragediscussion.Citationofsuchapapershouldaccountforitsprovisionalcharacter.Arevisedversionmaybeavailable

6、directlyfromtheauthor.IZADiscussionPaperNo.5962September2011ABSTRACT*TaxingWomen:AMacroeconomicAnalysisBasedonwell-knownevidenceonlaborsupplyelasticities,severalauthorshaveconcludedthatwomenshouldbetaxedatlowerratesthanmen.Weevaluatethequantitativeimplicationsoftaxingwomenatalowerrateth

7、anmen.Relativetothecurrentsystemoftaxation,settingaproportionaltaxrateonmarriedfemalesequalto4%(8%)increasesoutputandmarriedfemalelaborforceparticipationbyabout3.9%(3.4%)and6.9%(4.0%),respectively.Gender-basedtaxesimprovewelfareandarepreferredbyamajorityofhouseholds.Nevertheles