facts do not arise from gender differences in the price of time (as measured by market wages), as women’s total work is … arise from differences in marital bargaining, as gender equality is not associated with marital status; nor do they stem … from family norms, since most of the variance in the gender total work difference is due to within-couple differences. We …

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 …