作者
Alberto Alesina, Andrea Ichino, Loukas Karabarbounis
发表日期
2011/5/1
期刊
American Economic Journal: Economic Policy
卷号
3
期号
2
页码范围
1-40
出版商
American Economic Association
简介
Gender-based taxation (GBT) satisfies Ramsey's rule because it taxes at a lower rate the more elastic labor supply of women. We study GBT in a model in which labor elasticities emerge endogenously from intrahousehold bargaining. We explore the cases of superior bargaining power for men, higher male wages, and higher female home productivity. In all cases, men commit to a career in the market, take less home duties than women, and have lower labor supply elasticity. When society resolves its distributional concerns efficiently with gender-specific lump sum transfers, GBT with higher marginal tax rates on (single and married) men is optimal. (JEL D13, H21, H24, J16, J22)
引用总数
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学术搜索中的文章
A Alesina, A Ichino, L Karabarbounis - American Economic Journal: Economic Policy, 2011