Gender-Based Taxation (GBT) satisfies Ramsey’s rule of optimality because it taxes at a lower rate the more elastic labor supply of women. This holds when different elasticities between men and women are taken as exogenous. We study GBT in a model in which labor supply elasticities emerge...

Gender Based Taxation (GBT) satisfies Ramsey's optimal criterion by taxing less the more elastic labor supply of (married) women. This holds when different elasticities between men and women are taken as exogenous and primitive. But in this paper we also explore differences in gender...

We show that in the US, the UK, Italy and Sweden women whose first child is a boy are less likely to work in a typical week and work fewer hours than women with first-born girls. The puzzle is why women in these countries react in this way to the sex of their first child, which is chosen...

We show that in the US, the UK, Italy and Sweden women whose first child is a boy are less likely to work in a typical week and work fewer hours than women with first-born girls. The puzzle is why women in these countries react in this way to the sex of their first child, which is chosen...

In most Western countries illness-related absenteeism is higher among female workers than among male workers. Using the personnel dataset of a large Italian bank, we show that the probability of an absence due to illness increases for females, relative to males, approximately 28 days after a...