abstract: 'This paper deals with optimal income taxation based on a household

  model, where men and women allocate their time between market work and

  household production, and where households differ depending on which

  spouse has the comparative advantage in market work. The purpose is to

  analyze the tax policy implications of gender norms represented by a

  market work norm for men and household work norm for women. We show how

  the optimal (corrective) tax policy depends on the definition of social

  norms, the preferences for obeying these norms, and whether men or women

  have the comparative advantage in market work. Two extreme results are

  that (i) corrective taxation should not be used at all if the norms are

  based on the mean value of market work and household work, respectively,

  given that all households have the same preferences, and (ii) only the

  majority household type should be taxed at the margin if the norms are

  instead based on the modal value. (C) 2015 Elsevier Inc. All rights

  reserved.'
affiliation: 'Granlund, D (Corresponding Author), Umea Univ, Umea Sch Business \&
  Econ, Dept Econ, SE-90187 Umea, Sweden.

  Aronsson, Thomas; Granlund, David, Umea Univ, Umea Sch Business \& Econ, Dept Econ,
  SE-90187 Umea, Sweden.'
author: Aronsson, Thomas and Granlund, David
author-email: 'thomas.aronsson@econ.umu.se

  david.granlund@econ.umu.se'
author_list:
- family: Aronsson
  given: Thomas
- family: Granlund
  given: David
da: '2023-09-28'
doi: 10.1016/j.socec.2015.03.001
eissn: 2214-8051
files: []
issn: 2214-8043
journal: JOURNAL OF BEHAVIORAL AND EXPERIMENTAL ECONOMICS
keywords: Social norms; Household production; Optimal taxation
keywords-plus: 'DIVISION-OF-LABOR; WELFARE-STATE; SOCIAL NORMS; DOMESTIC LABOR; TIME;

  HOUSEHOLD; COUNTRIES; HOUSEWORK; ATTITUDES; HOME'
language: English
month: JUN
number-of-cited-references: '34'
pages: 33-39
papis_id: 3ee5a7272b8a4e2f092778d986aeb4d1
ref: Aronsson2015gendernorms
times-cited: '2'
title: Gender norms, work hours, and corrective taxation
type: Article
unique-id: WOS:000358097800004
usage-count-last-180-days: '0'
usage-count-since-2013: '14'
volume: '56'
web-of-science-categories: Economics
year: '2015'