TY  - RPRT
        AU  - Guner, Nezih
AU  - Kaygusuz, Remzi
AU  - Ventura, Gustavo
        TI  - Taxing Women: A Macroeconomic Analysis
        PY  - 2011/Sep/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 5962
        UR  - https://www.iza.org/index.php/publications/dp5962
        AB  - 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.
        KW  - two-earner households
KW  - labor force participation
KW  - taxation
        ER  -