Skip to main content

Table 6 Alternative (revenue neutral) taxation systems: differences from the benchmark model

From: Taxation and female labor supply in Italy

  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
  1. Source: Authors’ computations from EU-SILC data (2007-2011).