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Gender Based Taxation and the Division of Family Chores

Gender Based Taxation and the Division of Family Chores
Author: Alberto F. Alesina
Publisher:
Total Pages: 0
Release: 2010
Genre:
ISBN:

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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 endogenously from the bargained allocation of goods and time in the family. We explore the cases of superior bargaining power for men, higher men wages and higher women productivity in home duties. In all cases, men commit to a career in the market and take less home duties than women. As a result, their market work becomes less substitutable to home duty and their labor supply responds less to changes in the market wage. When society can resolve its distributional concerns efficiently with gender-specific lump sum transfers, GBT with higher marginal tax rates on (single and married) men is optimal. In addition, GBT affects the intrafamily bargaining, leading to a more balanced allocation of labor market outcomes across spouses and a smaller gender gap in labor supply elasticities.


Gender Based Taxation and the Division of Family Chores

Gender Based Taxation and the Division of Family Chores
Author: Alberto Alesina
Publisher:
Total Pages: 68
Release: 2007
Genre: Division of labor
ISBN:

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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 elasticities which emerge endogenously in a model in which spouses bargain over the allocation of home duties. GBT changes spouses implicit bargaining power and induces a more balanced allocation of house work and working opportunities between males and females. Because of decreasing returns to specialization in home and market work, social welfare improves by taxing conditional on gender. When income sharing within the family is substantial, both spouses may gain from GBT.


The Second Shift

The Second Shift
Author: Arlie Hochschild
Publisher: Penguin
Total Pages: 353
Release: 2012-01-31
Genre: Social Science
ISBN: 1101575514

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An updated edition of a standard in its field that remains relevant more than thirty years after its original publication. Over thirty years ago, sociologist and University of California, Berkeley professor Arlie Hochschild set off a tidal wave of conversation and controversy with her bestselling book, The Second Shift. Hochschild's examination of life in dual-career housholds finds that, factoring in paid work, child care, and housework, working mothers put in one month of labor more than their spouses do every year. Updated for a workforce that is now half female, this edition cites a range of updated studies and statistics, with an afterword from Hochschild that addresses how far working mothers have come since the book's first publication, and how much farther we all still must go.


Dividing the Domestic

Dividing the Domestic
Author: Judith Treas
Publisher: Stanford University Press
Total Pages: 280
Release: 2010-02-25
Genre: Social Science
ISBN: 0804773742

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In Dividing the Domestic, leading international scholars roll up their sleeves to investigate how culture and country characteristics permeate our households and our private lives. The book introduces novel frameworks for understanding why the household remains a bastion of traditional gender relations—even when employed full-time, women everywhere still do most of the work around the house, and poor women spend more time on housework than affluent women. Education systems, tax codes, labor laws, public polices, and cultural beliefs about motherhood and marriage all make a difference. Any accounting of "who does what" needs to consider the complicity of trade unions, state arrangements for children's schooling, and new cultural prescriptions for a happy marriage. With its cross-national perspective, this pioneering volume speaks not only to sociologists concerned with gender and family, but also to those interested in scholarship on states, public policy, culture, and social inequality.


Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Gendered Taxes: The Interaction of Tax Policy with Gender Equality
Author: Maria Delgado Coelho
Publisher: International Monetary Fund
Total Pages: 54
Release: 2022-02-04
Genre: Business & Economics
ISBN:

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This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on female hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders.


Public Economics and the Household

Public Economics and the Household
Author: Patricia Apps
Publisher: Cambridge University Press
Total Pages: 303
Release: 2009-03-05
Genre: Business & Economics
ISBN: 0521887879

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Economic models in much of the public economics literature have been slow to reflect the significant changes towards double-income households throughout the developed world. This graduate-level text develops a more sophisticated approach to household economics, one that allows for multiple-income earners and shared decision-making. This approach is used to present a fundamentally new view of consumption. It then applies this to an analysis of tax systems, combining theoretical analysis of optimal taxation and tax reform with careful empirical study of the characteristics of income tax systems in four different countries: Australia, Germany, the UK and the USA. The book is particularly concerned with analysing, both theoretically and empirically, the impact of taxation on female labour supply, and identifying its effects on work incentives and fairness of income distribution. All this adds up to a fascinating new approach to the economics of household for researchers in both public and private sectors.


The Mental Load

The Mental Load
Author: Emma
Publisher: Seven Stories Press
Total Pages: 218
Release: 2018-12-18
Genre: Comics & Graphic Novels
ISBN: 160980919X

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A new voice in comics is incisive, funny, and fiercely feminist. "The mental load. It's incessant, gnawing, exhausting, and disproportionately falls to women. You know the scene--you're making dinner, calling the plumber/doctor/mechanic, checking homework and answering work emails--at the same time. All the while, you are being peppered with questions by your nearest and dearest 'where are my shoes?, 'do we have any cheese?...'" --Australian Broadcasting Corp on Emma's comic In her first book of comic strips, Emma reflects on social and feminist issues by means of simple line drawings, dissecting the mental load, ie all that invisible and unpaid organizing, list-making and planning women do to manage their lives, and the lives of their family members. Most of us carry some form of mental load--about our work, household responsibilities, financial obligations and personal life; but what makes up that burden and how it's distributed within households and understood in offices is not always equal or fair. In her strips Emma deals with themes ranging from maternity leave (it is not a vacation!), domestic violence, the clitoris, the violence of the medical world on women during childbirth, and other feminist issues, and she does so in a straightforward way that is both hilarious and deadly serious.. If you're not laughing, you're probably crying in recognition. Emma's comics also address the everyday outrages and absurdities of immigrant rights, income equality, and police violence. Emma has over 300,000 followers on Facebook, her comics have been. shared 215,000 times, and have elicited comments from 21,000 internet users. An article about her in the French magazine L'Express drew 1.8 million views--a record since the site was created. And her comic has just been picked up by The Guardian. Many women will recognize themselves in THE MENTAL LOAD, which is sure to stir a wide ranging, important debate on what it really means to be a woman today.


Taxation and Social Policy

Taxation and Social Policy
Author: Andy Lymer
Publisher: Policy Press
Total Pages: 302
Release: 2023-05
Genre: Political Science
ISBN: 1447364171

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This book is about tax and social policy and how they interact with each other. The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis. It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.


Handbook of the Economics of the Family

Handbook of the Economics of the Family
Author:
Publisher: Elsevier
Total Pages: 536
Release: 2023-03-23
Genre: Business & Economics
ISBN: 0323899668

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Handbook of the Economics of the Family, Volume One includes comprehensive surveys of the current state of the economics literaure in the field, prepared by leading scholars, with a particular empahsis on the most recent developments in each area. Chapters cover Culture and the family; Mating markets; Household decisions and intra-household distributions; The economics of fertility: a new era; Families, labor markets, and policy; Family background, neighborhoods, and intergenerational mobility; The great transition: Kuznets facts for family-economists; An institutional perspective on the economics of the family. An economics approach to changing family arrangements Understanding of inequality and intergenerational mobility Evolution of gender roles within families and across societies