This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time … by gender is solely determined by spouses' relative marginal rates of substitution between the public household good and … sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations …

children. They were more likely to remain in the labour force and had higher rates at which they entered it. While more likely …

This paper explores the implications of gender-based income taxation in a noncooperative model of household behavior …. In a first step, we show how gender-based taxes can act as Pigou taxes and correct the externality induced by a non …-raising purpose. In this case, the optimal structure of differential taxation by gender is partly determined by a Ramsey-type inverse …

This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time … by gender is solely determined by spouses' relative marginal rates of substitution between the public household good and … sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations …

We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. …

We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. -- individual taxation ; joint …

We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and … adjustment of intra-family transfers compensates the secondary earner for the increased tax load …