Arbeitspapier
What's best for women: Gender based taxation, wage subsidies or basic income?
We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of gender based taxation (GBT) as compared to other policies based on different optimal taxation principles. The comparison is interesting because GBT, although technically correct, might face implementation difficulties not shared by other policies that in turn might produce comparable benefits. The simulation procedure accounts for the constraints implied by fiscal neutrality and market equilibrium. Our results support to some extent the expectations of GBT's proponents. However it is not an unquestionable success. GBT induces a modest increase of women's employment, but similar effects can be attained by universal subsidies on low wages. When the policies are evaluated in terms of welfare, GBT ranks first among single women but for the whole population the best policies are subsidies on low wages, unconditional transfers or a combination of the two.
- Language
-
Englisch
- Bibliographic citation
-
Series: IZA Discussion Papers ; No. 6828
- Classification
-
Wirtschaft
- Subject
-
gender based taxation
wage subsidies
basic income
guaranteed minimum income
labour supply
social welfare
- Event
-
Geistige Schöpfung
- (who)
-
Colombino, Ugo
Narazani, Edlira
- Event
-
Veröffentlichung
- (who)
-
Institute for the Study of Labor (IZA)
- (where)
-
Bonn
- (when)
-
2012
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Colombino, Ugo
- Narazani, Edlira
- Institute for the Study of Labor (IZA)
Time of origin
- 2012
Other Objects (12)
Closing the Gender Gap: Gender Based Taxation, Wage Subsidies or Basic Income?
What's best for women: Gender based taxation, wage subsidies or basic income?
Income Taxation, Tuition Subsidies, and Choice of Occupation
Child Care Subsidies, Quality, and Optimal Income Taxation
Child care subsidies, quality, and optimal income taxation
Minimum Wage with Optimal Income Taxation
Some Macroeconomic Consequences of Basic Income and Employment Subsidies
Income taxation of US households: Basic facts
Income Taxation of U.S. Households: Basic Facts
Income taxation, tuition subsidies, and choice of occupation : implications for production efficiency
Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change
Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change
Closing the Gender Gap: Gender Based Taxation, Wage Subsidies or Basic Income?
What's best for women: Gender based taxation, wage subsidies or basic income?
Income Taxation, Tuition Subsidies, and Choice of Occupation
Child Care Subsidies, Quality, and Optimal Income Taxation
Child care subsidies, quality, and optimal income taxation
Minimum Wage with Optimal Income Taxation
Some Macroeconomic Consequences of Basic Income and Employment Subsidies
Income taxation of US households: Basic facts
Income Taxation of U.S. Households: Basic Facts
Income taxation, tuition subsidies, and choice of occupation : implications for production efficiency
Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change
Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change
Closing the Gender Gap: Gender Based Taxation, Wage Subsidies or Basic Income?
What's best for women: Gender based taxation, wage subsidies or basic income?
Income Taxation, Tuition Subsidies, and Choice of Occupation
Child Care Subsidies, Quality, and Optimal Income Taxation
Child care subsidies, quality, and optimal income taxation
Minimum Wage with Optimal Income Taxation
Some Macroeconomic Consequences of Basic Income and Employment Subsidies
Income taxation of US households: Basic facts
Income Taxation of U.S. Households: Basic Facts
Income taxation, tuition subsidies, and choice of occupation : implications for production efficiency
Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change