2023-09-28 14:46:10 +00:00
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abstract: 'This paper deals with optimal income taxation based on a household
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model, where men and women allocate their time between market work and
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household production, and where households differ depending on which
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spouse has the comparative advantage in market work. The purpose is to
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analyze the tax policy implications of gender norms represented by a
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market work norm for men and household work norm for women. We show how
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the optimal (corrective) tax policy depends on the definition of social
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norms, the preferences for obeying these norms, and whether men or women
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have the comparative advantage in market work. Two extreme results are
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that (i) corrective taxation should not be used at all if the norms are
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based on the mean value of market work and household work, respectively,
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given that all households have the same preferences, and (ii) only the
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majority household type should be taxed at the margin if the norms are
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instead based on the modal value. (C) 2015 Elsevier Inc. All rights
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reserved.'
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affiliation: 'Granlund, D (Corresponding Author), Umea Univ, Umea Sch Business \&
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Econ, Dept Econ, SE-90187 Umea, Sweden.
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Aronsson, Thomas; Granlund, David, Umea Univ, Umea Sch Business \& Econ, Dept Econ,
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SE-90187 Umea, Sweden.'
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author: Aronsson, Thomas and Granlund, David
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author-email: 'thomas.aronsson@econ.umu.se
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david.granlund@econ.umu.se'
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author_list:
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- family: Aronsson
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given: Thomas
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- family: Granlund
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given: David
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da: '2023-09-28'
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doi: 10.1016/j.socec.2015.03.001
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eissn: 2214-8051
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files: []
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issn: 2214-8043
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journal: JOURNAL OF BEHAVIORAL AND EXPERIMENTAL ECONOMICS
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keywords: Social norms; Household production; Optimal taxation
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keywords-plus: 'DIVISION-OF-LABOR; WELFARE-STATE; SOCIAL NORMS; DOMESTIC LABOR; TIME;
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HOUSEHOLD; COUNTRIES; HOUSEWORK; ATTITUDES; HOME'
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language: English
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month: JUN
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number-of-cited-references: '34'
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pages: 33-39
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papis_id: 3ee5a7272b8a4e2f092778d986aeb4d1
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ref: Aronsson2015gendernorms
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times-cited: '2'
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title: Gender norms, work hours, and corrective taxation
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2023-10-01 08:15:07 +00:00
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type: article
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2023-09-28 14:46:10 +00:00
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unique-id: WOS:000358097800004
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usage-count-last-180-days: '0'
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usage-count-since-2013: '14'
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volume: '56'
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web-of-science-categories: Economics
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year: '2015'
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