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DP6582 Against 'Gender-based taxation'

Author(s): Gilles Saint-Paul
Publication Date: December 2007
Keyword(s): Sex , Taxation , Gender
JEL(s): H2 , J2 , J3 , J7
Programme Areas: Labour Economics
Link to this Page: www.cepr.org/pubs/dps/DP6582.asp.asp


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.

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