Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...

This paper analyzes the time allocation of self-employed men and women compared to men and women in paid employment and the impact of house-work on earnings of self-employed individuals using data from two German datasets. Self-employed women spend more time on housework activities and...

Unlike in many other transition countries, where the gender pay gap has remained stable while female employment rates have reduced, in the case of Belarus women activity rate has been practically unchanged despite an increase in the gender pay gap. This paper investigates why this is the case by...

Using a large German linked employer-employee data set and methods of competing risks analysis, this paper investigates gender differences in job separation rates to employment and nonemployment. In line with descriptive evidence, we find lower job-to-job and higher job-to-nonemployment...

Using a large German linked employer-employee data set and methods of competing risks analysis, this paper investigates gender differences in job separation rates to employment and nonemployment. In line with descriptive evidence, we find lower job-to-job and higher job-to-nonemployment...