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 this case, the optimal structure of differential taxation by gender is partly determined by a Ramsey-type inverse …

This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time … by gender is solely determined by spouses' relative marginal rates of substitution between the public household good and … sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations …

sensitive to the context-specificity of gender relations emerges as a promising future research agenda …