Alesina, Alberto; Ichino, Andrea; Karabarbounis, Loukas - In: American Economic Journal: Economic Policy 3 (2011) 2, pp. 1-40
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...