Meier, Volker; Rainer, Helmut - 2014
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 …