Against 'Gender-Based Taxation'

Saint-Paul, Gilles

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Against 'Gender-Based Taxation'

CEPR Discussion Paper No. DP6582

27 Pages Posted: 6 Jun 2008

See all articles by Gilles Saint-Paul

Gilles Saint-Paul

University of Toulouse I - GREMAQ-IDEI; Centre for Economic Policy Research (CEPR); CESifo (Center for Economic Studies and Ifo Institute); IZA Institute of Labor Economics

Abstract

This paper criticizes the Alesina and Ichino (2007) proposal of taxing men more than women. First, the proposal is outright sex discrimination. Second, it cannot be Pareto-improving. Third, its virtues in terms of efficiency are better obtained by gender-neutral voluntary schemes for taxing households. Fourth, the tax would further undermine marriage.

Keywords: Gender, Sex, Taxation

JEL Classification: H2, J2, J3, J7

Suggested Citation: Suggested Citation

Saint-Paul, Gilles, Against 'Gender-Based Taxation'. CEPR Discussion Paper No. DP6582, Available at SSRN: https://ssrn.com/abstract=1140512