Articlegreen2011

Gender-Based Taxation and the Division of Family Chores

Alberto Alesina · Andrea Ichino · Loukas Karabarbounis

187 citations0/0 files storedAmerican Economic Journal Economic Policy

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Gender, Labor, and Family Dynamics Economic and Fiscal Studies Work-Family Balance Challenges

Abstract

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)

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References

1965A Theory of the Allocation of Time 1971An Exploration in the Theory of Optimum Income Taxation 1973A Theory of Marriage: Part I 1927A Contribution to the Theory of Taxation 1985Human Capital, Effort, and the Sexual Division of Labor 1999Labor Supply: A Review of Alternative Approaches 1980Marriage and Household Decision-Making: A Bargaining Analysis 1990Intra-Household Resource Allocation: An Inferential Approach

Cited by

2013Defending the One Percent 2011The Surprising Power of Age-Dependent Taxes 2011Taxation and Household Labour Supply 2009Biological Gender Differences, Absenteeism, and the Earnings Gap 2018Jobs for the Heartland: Place-Based Policies in 21st-Century America 2014Income taxation of U.S. households: Facts and parametric estimates 2015The Output Cost of Gender Discrimination: A Model‐based Macroeconomics Estimate

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