@TechReport{iza:izadps:dp5962,
            	author={Guner, Nezih and Kaygusuz, Remzi and Ventura, Gustavo},
            	title={Taxing Women: A Macroeconomic Analysis},
            	year={2011},
	month={Sep},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={5962},
            	url={https://www.iza.org/index.php/publications/dp5962},
	abstract={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 of taxing women at a lower rate than men. 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.},
	keywords={two-earner households;labor force participation;taxation},
            }