Autori
Colombino, Ugo
Narazani, Edlira

Titolo
What's Best for Women: Gender Based Taxation, Wage Subsidies or Basic Income?
Periodico
Università degli studi di Torino. Dip. Di Economia e Statistica Cognetti de Martiis. Working paper series
Anno: 2012 - Volume: 7 - Fascicolo: 12 - Pagina iniziale: 1 - Pagina finale: 28

We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of gender based taxation (GBT) as compared to other policies based on different optimal taxation princi ples. The comparison is interesting because GBT, although technically correct, might face imple mentation difficulties not shared by other policies that in turn might produce comparable bene fits. The simulation procedure accounts for the constraints implied by fiscal neutrality and ma rket equilibrium. Our results support to some extent the expectations of GBT’s proponents. Howeve r it is not an unquestionable success. GBT induces a modest increase of women’s employment, bu t similar effects can be attained by universal subsidies on low wages. When the policies are evaluated in terms of welfare, GBT ranks first among single women but for the whole population the best policies are subsidies on low wages, unconditional transfers or a combination of the two



Testo completo: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2012dip/12_wp_colombino_narazani.pdf

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