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Taxing Women: A Macroeconomic Analysis

Nezih Guner

ICREA-MOVE; Autonomous University of Barcelona; Barcelona Graduate School of Economics (Barcelona GSE)

Remzi Kaygusuz

Sabanci University

Gustavo Ventura

Arizona State University (ASU)

January 2012

CEPR Discussion Paper No. DP8735

Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. We evaluate the quantitative implications and merits of this proposition. Relative to the current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married female labor force participation by about 3.9% (3.4%) and 6.9% (4.0%), respectively. Gender-based taxes improve welfare and are preferred by a majority of households. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by a proportional, gender-neutral income tax.

Number of Pages in PDF File: 55

Keywords: Labour Force Participation, Taxation, Two-earner Households

JEL Classification: E62, H31, J12, J22

Date posted: January 20, 2012  

Suggested Citation

Guner, Nezih and Kaygusuz, Remzi and Ventura, Gustavo, Taxing Women: A Macroeconomic Analysis (January 2012). CEPR Discussion Paper No. DP8735. Available at SSRN: http://ssrn.com/abstract=1988667

Contact Information

Nezih Guner
ICREA-MOVE ( email )
Campus de Bellaterra-UAB Edifici B (s/n)
Cerdanyola del Vallès
, Barcelona 08193
Autonomous University of Barcelona ( email )
Plaça Cívica
Cerdañola del Valles
Barcelona, Barcelona 08193
Barcelona Graduate School of Economics (Barcelona GSE) ( email )
Ramon Trias Fargas, 25-27
Barcelona, Barcelona 08005
Remzi Kaygusuz
Sabanci University ( email )
Gustavo Ventura
Arizona State University (ASU) ( email )
Farmer Building 440G PO Box 872011
Tempe, AZ 85287
United States
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References:  24
Citations:  1
Footnotes:  29

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