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- W1536402820 abstract "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 implementation 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 market 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" @default.
- W1536402820 created "2016-06-24" @default.
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- W1536402820 date "2012-07-01" @default.
- W1536402820 modified "2023-10-02" @default.
- W1536402820 title "What's best for women: Gender based taxation, wage subsidies or basic income?" @default.
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