scholarly journals Gender-Based Taxation and the Division of Family Chores

2011 ◽  
Vol 3 (2) ◽  
pp. 1-40 ◽  
Author(s):  
Alberto Alesina ◽  
Andrea Ichino ◽  
Loukas Karabarbounis
Keyword(s):  
Labor Supply ◽  
Bargaining Power ◽  
Tax Rates ◽  
Lump Sum ◽  
Labor Supply Elasticity ◽  
Marginal Tax Rates ◽  
Married Men ◽  
Gender Based ◽  
Elastic Labor Supply ◽  
Gender Specific

Gender-based taxation (GBT) satisfies Ramsey's rule because it taxes at a lower rate the more elastic labor supply of women. We study GBT in a model in which labor elasticities emerge endogenously from intrahousehold bargaining. We explore the cases of superior bargaining power for men, higher male wages, and higher female home productivity. In all cases, men commit to a career in the market, take less home duties than women, and have lower labor supply elasticity. When society resolves its distributional concerns efficiently with gender-specific lump sum transfers, GBT with higher marginal tax rates on (single and married) men is optimal. (JEL D13, H21, H24, J16, J22)

scholarly journals The National Commission On Fiscal Responsibility And Reform: How Its Report Can Impact Marginal Tax Rates

2011 ◽  
Vol 9 (6) ◽  
pp. 25
Author(s):  
Steven R. Ferraro ◽  
Richard W. Powell
Keyword(s):  
Social Security ◽  
The United States ◽  
United States Government ◽  
National Commission ◽  
Tax Rates ◽  
Partial Loss ◽  
Fiscal Responsibility ◽  
Lump Sum ◽  
Marginal Tax Rates ◽  
Social Security Benefits

The United States government has a serious budget problem. In 2010 President Barack Obama created the National Commission on Fiscal Responsibility and Reform to deal with the problem by identifying policies to improve the fiscal situation. Among the Commissions recommendations was a proposal to modify payments under Social Security. For most recipients, the modifications would decrease Social Security benefits although benefits would increase for the poorest quintile of recipients. The purpose of this paper is to construct a model for evaluating the proposed shift in Social Security payments. From the perspective of Social Security recipients, the model shows the cutbacks as the partial loss of an annuity stream, as the loss of a lump sum that is capable of generating the partial annuity stream, and as a tax increase for the remainder of the recipients working years as they deposit a special tax into a retirement account designed to replace the lost benefits.

Labor supply responses to income tax free and bracket expansions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Panayiota Lyssiotou ◽  
Elena Savva
Keyword(s):  
Labor Supply ◽  
Income Taxation ◽  
Foreign Workers ◽  
Tax Rates ◽  
Marginal Tax Rate ◽  
Men And Women ◽  
Content Type ◽  
Tax Rate ◽  
Marginal Tax Rates ◽  
Males And Females

PurposeAn important concern of economic policy analysis is how income taxes affect labor supply since this is crucial in assessing the efficiency costs of taxation and designing labor income taxation. The focus in the literature has been mostly to study the responses of high earners and women. The authors contribute to this literature by focusing more on how middle earners respond to financial incentives and whether the responses are different between men and women.Design/methodology/approachThe authors exploit substantial expansions in the level of individual income exempt from taxation and taxed at a lower marginal tax rate while the schedule of marginal tax rates remained the same. The authors adopt an empirical framework that is similar to Bosch and van der Klaauw (2012) and condition on the effects of other factors, such as inflows of foreign workers that may have affected the wages, participation and working hours of native males and females. The authors also conduct various sensitivity analyses to examine the robustness of the estimates.FindingsThe authors find robust evidence that the tax reforms increased the wages of medium and high educated married males and females significantly. They also had a positive impact on work participation that was more substantial for married women, especially the medium educated. The authors estimate significant positive own wage labor supply elasticities that are small and about the same for men and women when the authors condition on the labor outcome effects of inflows of EU and non-EU foreign workers, which changed the skill distribution of the economy and had a more significant impact on female labor outcomes. Smaller wage labor supply elasticities indicate lower disincentive effects and deadweight losses from the imposition of taxes and have implications on the design of optimal taxation of men and women.Originality/valuePrevious investigations of the labor supply responses of both men and women to a given policy change have been identified mostly by exploiting changes in joint income taxation and marginal tax rates. The authors exploit substantial expansions in the level of individual income exempt from taxation and taxed at a lower marginal tax rate while the schedule of marginal tax rates remained the same. The income effects of these reforms could be limited since the reduced marginal tax rates apply to only part of the income.

Women’s Descriptive Representation and Gendered Import Tax Discrimination

2020 ◽  
pp. 1-9
Author(s):  
TIMM BETZ ◽  
DAVID FORTUNATO ◽  
DIANA Z. O’BRIEN
Keyword(s):  
Government Policy ◽  
Daily Basis ◽  
Descriptive Representation ◽  
Gender Quotas ◽  
Tax Rates ◽  
Direct Impact ◽  
Women's Apparel ◽  
Tariff Rates ◽  
Gender Based ◽  
Gender Specific

We identify a form of gender-based governmental discrimination that directly affects billions of women on a daily basis: the setting of import tariffs for gendered goods. These tax rates, which can differ across otherwise identical gender-specific products, often impose direct penalties on women as consumers. Comparing nearly 200,000 paired tariff rates on men’s and women’s apparel products in 167 countries between 1995 and 2015, we find that women suffer a tax penalty that varies systematically across countries. We demonstrate that in democracies, women’s presence in the legislature is associated with decreased import tax penalties on women’s goods. This finding is buttressed by a comparison of democracies and non-democracies and analyses of the implementation of legislative gender quotas. Our work highlights a previously unacknowledged government policy that penalizes women and also provides powerful evidence that descriptive representation can have a substantial, direct impact on discriminatory policies.

Methods

2017 ◽  
Author(s):  
Stefan Homburg
Keyword(s):  
Labor Supply ◽  
Money Demand ◽  
Rational Expectations ◽  
Overlapping Generations ◽  
Final Section ◽  
Price Setting ◽  
Reasonable Approximation ◽  
Planning Horizons ◽  
Elastic Labor Supply ◽  
Made In

Chapter 8 concludes the text with methodical remarks. It defends key assumptions made in the main text and compares them, to the extent they deviate, with more conventional premises. The chapter starts with a comparison of adaptive versus rational expectations. Thereafter, it contrasts infinite planning horizons, finite planning horizons, and overlapping generations models. The third section, which is devoted to modeling money, discusses money-in-the-utility, the transaction costs approach, and more recent theories that derive money demand from a microeconomic framework. The forth section shows that assuming a highly elastic labor supply is empirically unconvincing, whereas a constant labor supply simplifies the model greatly and appears as a reasonable approximation. The final section contrasts behavioral and choice theoretic approaches to price setting.

Estimates of Effective Marginal Tax Rates on Factor Incomes

1981 ◽  
Vol 54 (2) ◽  
pp. 191 ◽  
Author(s):  
Douglas H. Joines
Keyword(s):  
Tax Rates ◽  
Marginal Tax Rates

EFFECTIVE MARGINAL TAX RATES UNDER THE FEDERAL INDIVIDUAL INCOME TAX: DEATH BY ONE THOUSAND PIN PRICKS?

1998 ◽  
Vol 51 (3) ◽  
pp. 553-564
Author(s):  
THOMAS A. BARTHOLD ◽  
THOMAS KOERNER ◽  
JOHN F. NAVRATIL
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Individual Income ◽  
Marginal Tax Rates ◽  
Individual Income Tax

scholarly journals (P1-20) Disasters and Women's Health: The 2010 Earthquake in Haiti

2011 ◽  
Vol 26 (S1) ◽  
pp. s105-s105 ◽  
Author(s):  
C. Bloem ◽  
A. Miller
Keyword(s):  
Women’S Health ◽  
Women's Health ◽  
Patient Privacy ◽  
Gender Based Violence ◽  
Treatment Access ◽  
Vaginal Infections ◽  
Privacy And Security ◽  
Gender Based ◽  
Gender Specific ◽  
Organization Communication

BackgroundRecent reports have highlighted the health disparities that women and other vulnerable populations experience following disasters. Humanitarian groups have struggled to implement effective measures to mitigate such disparities during subsequent disasters.ObjectivesTo analyze and provide practical solutions to mitigate barrier's to women's health encountered in Haiti following the 7.0 magnitude earthquake in January 2010.MethodsIn February 2010, a New York based team of emergency and international medicine specialists staffed the mobile emergency department in Port au Prince at L'Hôpital de l'Université d'Etat d'Haïti.ResultsCommon presentations included infectious diseases, traumatic injuries, chronic disease exacerbations, and follow-up for earthquake-associated conditions. Female gender-specific problems included vaginal infections, breast pain or masses, pregnancy-related concerns, and the effects of gender-based violence. Identified barriers to effective gender-specific care included communication, camp geography, supply availability, and poor inter-organization communication.DiscussionRecent disasters in Haiti, Pakistan, and elsewhere have challenged the international health community to provide gender-balanced healthcare in sub-optimal environments. Much room for improvement remains. Although our assessment team was gender-balanced, improved incorporation of Haitian personnel may have enhanced patient trust, and improved cultural sensitivity and communication. Camp geography should foster both patient privacy and security during sensitive examinations. This could have been improved upon by geographically separating men's and women's treatment areas and using a barrier screen to generate a more private examination environment. Women's health supplies must include an appropriate exam table, emergency obstetrical and midwifery supplies, urine dipsticks, and sanitary and reproductive health supplies. A referral system must be established for patients requiring a higher level-of-care. Lastly, improved inter-organization communication and promotion of resource pooling may improve treatment access and quality for select gender-based interventions.ConclusionSimple inexpensive modifications to organized post-disaster medical relief settings may dramatically reduce gender-based healthcare disparities.

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