This paper explores the implications of gender-based income taxation in a noncooperative model of household behavior …. In a first step, we show how gender-based taxes can act as Pigou taxes and correct the externality induced by a non …-raising purpose. In thiscase, the optimal structure of differential taxation by gender is partly determined by a Ramsey-type inverse …

introduced a set of reforms that led to a substantialexpansion of public child care for under three year old children. Using …