Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 2011
Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at … female labor force participation by about 3.9% (3.4%) and 6.9% (4.0%), respectively. Gender-based taxes improve welfare and … a proportional, gender-neutral income tax. -- taxation ; two-earner households ; labor force participation …