Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - In: Journal of Monetary Economics 59 (2012) 1, pp. 111-128
Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. We evaluate the quantitative implications and merits of this proposition. Relative to the current system of taxation, setting a proportional tax rate on...