Arbeitspapier
Beyond Ramsey: Gender-based taxation with non-cooperative couples
This paper explores the implications of gender-based income taxation in a non- cooperative model of a couple's time allocation between market work and providing a household public good. We find that the optimal structure of differential taxation by gender is solely determined by spouses' relative marginal rates of substitution between the public household good and private consumption. Breaking down this general rule into the primitives of the model, the spouse with a lower personal valuation of the public household good should be taxed at a higher rate. If these valuations are identical, a comparative advantage in home production relative to market work will imply a higher marginal tax rate. Using a realistic calibration, we show that these two results may combine to imply a higher optimal tax rate on female labor supply. This result stands in sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations. Extending the model to include altruistic preferences, leisure, or human capital accumulation reduces optimal tax rates, while sequential labor supply decisions affect the optimal tax rate of the primary earner in an ambiguous direction.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 3966
- Klassifikation
-
Wirtschaft
Household Production and Intrahousehold Allocation
Taxation and Subsidies: Efficiency; Optimal Taxation
Time Allocation and Labor Supply
- Thema
-
gender-based taxation
non-cooperative family decision-making
Einkommensteuer
Optimale Besteuerung
Geschlecht
Haushaltsökonomik
Weibliche Arbeitskräfte
Arbeitsangebot
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Meier, Volker
Rainer, Helmut
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2012
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Meier, Volker
- Rainer, Helmut
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2012
Ähnliche Objekte (12)
Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples
Pigou Meets Ramsey: Gender-Based Taxation with Non-Cooperative Couples
The Ramsey cooperative and non-cooperative unconventional monetary policy
On the optimality of joint taxation for non-cooperative couples
On the Optimality of Joint Taxation for Non-Cooperative Couples
Non-cooperative game theory
Non-cooperative planning theory
Retirement in Non-Cooperative and Cooperative Families
Retirement in non-cooperative and cooperative families
Transfrontier Pollution: Cooperative and NonCooperative Solutions
Quantifying Non-cooperative Climate Engineering
Preplay Negotiations in Non-Cooperative Games
Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples
Pigou Meets Ramsey: Gender-Based Taxation with Non-Cooperative Couples
The Ramsey cooperative and non-cooperative unconventional monetary policy
On the optimality of joint taxation for non-cooperative couples
On the Optimality of Joint Taxation for Non-Cooperative Couples
Non-cooperative game theory
Non-cooperative planning theory
Retirement in Non-Cooperative and Cooperative Families
Retirement in non-cooperative and cooperative families
Transfrontier Pollution: Cooperative and NonCooperative Solutions
Quantifying Non-cooperative Climate Engineering
Preplay Negotiations in Non-Cooperative Games
Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples
Pigou Meets Ramsey: Gender-Based Taxation with Non-Cooperative Couples
The Ramsey cooperative and non-cooperative unconventional monetary policy
On the optimality of joint taxation for non-cooperative couples
On the Optimality of Joint Taxation for Non-Cooperative Couples
Non-cooperative game theory
Non-cooperative planning theory
Retirement in Non-Cooperative and Cooperative Families
Retirement in non-cooperative and cooperative families
Transfrontier Pollution: Cooperative and NonCooperative Solutions
Quantifying Non-cooperative Climate Engineering