Научный семинар Ремзи Кайгсусуза (Университет Сабанчи): «Taxing Women: A Macroeconomic Analysis»
В четверг, 19 мая в 16.30 в ауд. Ж-822 (Покровский бульвар, 11) прошел совместный научный семинар МИЭФ и Факультета экономики.
Докладчик: Ремзи Кайгусуз (Университет Сабанчи)
Тема доклада: «Taxing Women: A Macroeconomic Analysis» (совместно с Nezih Guner и Gustavo Ventura)
( pdf версия)
Тезисы доклада: Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at lower rates than men. In this paper, we evaluate the quantitative implications of this conclusion in a model able to capture key cross-sectional observations for the analysis. We present a life-cycle setup with heterogeneous married and single households, costly childbearing and an operative extensive margin in the labor supply of married females. We find that relative to the current structure of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and female labor force participation by about 3.9% (3.4%) and 6.9% (4.0%), respectively. We also find that gender-based proportional taxes improve welfare and are preferred by a majority of people. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by a proportional, gender-neutral income tax.