Alesina, Alberto F; Ichino, Andrea; Karabarbounis, Loukas - C.E.P.R. Discussion Papers - 2007
Gender Based Taxation (GBT) satisfies Ramsey’s optimal criterion by taxing less the more elastic labour supply of … paper we also explore differences in gender elasticities which emerge endogenously in a model in which spouses bargain over … market work, social welfare improves by taxing conditional on gender. When income sharing within the family is substantial …