%0 Report
        %A Guner, Nezih
%A Kaygusuz, Remzi
%A Ventura, Gustavo
        %T Taxing Women: A Macroeconomic Analysis
        %D 2011
        %8 2011 Sep
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 5962
        %U https://www.iza.org/index.php/publications/dp5962
        %X 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.
        %K two-earner households
%K labor force participation
%K taxation