Table 6 Alternative (revenue neutral) taxation systems: differences from the benchmark model
Total | Unmarried women | Unmarried men | Married women | Married men | Married women | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Inelastic husband’s labor supply | ||||||||||||||
Taxation | Women | Men | With | Without | With | Without | With | Without | ||||||
System | children | children | children | children | children | children | ||||||||
Participation Rate | ||||||||||||||
Joint Tax | -0.48 | -0.94 | -0.69 | +0.10 | -0.58 | +0.14 | -2.71 | +0.44 | -3.58 | +0.51 | ||||
Working Tax Credit | +1.61 | -1.53 | -1.51 | -2.79 | +3.06 | +1.11 | +0.06 | -1.39 | +0.56 | +0.06 | ||||
Gender-Based Tax | +0.89 | -4.0 | +2.15 | -0.83 | -0.30 | +4.65 | -9.97 | +2.64 | +0.32 | +4.0 | ||||
Employment Rate: Part-time | ||||||||||||||
Joint Tax | -4.27 | -0.03 | -1.90 | -0.28 | -5.36 | -2.74 | +0.37 | +0.26 | -1.87 | -0.51 | ||||
Working Tax Credit | +2.63 | +0.92 | -0.48 | -0.07 | +1.87 | +1.46 | +2.38 | +0.38 | +0.60 | +0.55 | ||||
Gender-Based Tax | -3.82 | +0.36 | -1.06 | +0.11 | -5.02 | -2.02 | +0.50 | +1.63 | -1.52 | -0.51 | ||||
Employment Rate: Full-time | ||||||||||||||
Joint Tax | +5.84 | -1.21 | -0.92 | -0.13 | +2.72 | +1.70 | -2.55 | -1.28 | +0.25 | +0.77 | ||||
Working Tax Credit | -2.40 | -2.48 | -2.72 | -2.92 | -1.43 | -1.91 | -2.15 | -1.73 | +0.05 | -0.18 | ||||
Gender-Based Tax | +7.38 | -4.17 | +2.53 | -1.0 | +0.96 | +3.44 | -9.24 | -1.25 | +1.68 | +2.10 | ||||