Alesina, Alberto; Ichino, Andrea; Karabarbounis, Loukas - National Bureau of Economic Research (NBER) - 2007
Gender-Based Taxation (GBT) satisfies Ramsey's rule of optimality because it taxes at a lower rate the more elastic labor supply of women. This holds when different elasticities between men and women are taken as exogenous. We study GBT in a model in which labor supply elasticities emerge...