TY  - RPRT
        AU  - Andrienko, Yuri
AU  - Apps, Patricia
AU  - Rees, Ray
        TI  - Gender Bias in Tax Systems Based on Household Income
        PY  - 2014/Nov/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 8676
        UR  - https://www.iza.org/publications/dp8676
        AB  - The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model of the household with young children present, that this assumption is not tenable. The fact that there is considerable heterogeneity in female labour supply which cannot be explained by wage rates and the number and ages of children requires us to look for other explanations, and we argue that these can be found in the variation of child care costs and productivities across households. When these are taken into account, we show, by theoretical modelling and numerical simulations based on survey data, that household income is a poor indicator of household well-being.
        KW  - gender
KW  - discrimination
KW  - household taxation
KW  - child care
KW  - female labour supply
KW  - household production
KW  - inequality
        ER  -