Arbeitspapier

Closing the Gender Gap: Gender Based Taxation, Wage Subsidies or Basic Income?

Gender based taxation (GBT) has been recently proposed as a promising policy in order to close the gender gap, i.e. promote gender equality and improve women's status in the labour market and within the family. We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of 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. 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 among couples and in the whole population the best policies are unconditional transfers and/or subsidies on low wages.

Sprache
Englisch

Erschienen in
Series: JRC Working Papers on Taxation and Structural Reforms ; No. 03/2018

Klassifikation
Wirtschaft
Thema
Gender based taxation
wage subsidies
basic income
guaranteed minimum income
labour supply
social welfare

Ereignis
Geistige Schöpfung
(wer)
Colombino, Ugo
Narazani, Edlira
Ereignis
Veröffentlichung
(wer)
European Commission, Joint Research Centre (JRC)
(wo)
Seville
(wann)
2018

Handle
Letzte Aktualisierung
10.03.2025, 11:41 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Colombino, Ugo
  • Narazani, Edlira
  • European Commission, Joint Research Centre (JRC)

Entstanden

  • 2018

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