Gender-Based Taxation and the Division of Family Chores

Author:

Alesina Alberto1,Ichino Andrea2,Karabarbounis Loukas3

Affiliation:

1. Harvard University and IGIER, Department of Economics, 1805 Cambridge Street, Cambridge, MA 02138.

2. University of Bologna, Department of Economics, Piazza Scaravilli 2, 40126 Bologna, Italy.

3. University of Chicago, Booth School of Business, 5807 South Woodlawn Avenue, Chicago, IL 60637.

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)

Publisher

American Economic Association

Subject

General Economics, Econometrics and Finance

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