{"title":"Gender tax difference in the U.S. income tax","authors":"","doi":"10.1007/s10797-024-09834-z","DOIUrl":null,"url":null,"abstract":"<h3>Abstract</h3> <p>Unmarried women face a significantly lower average federal income tax rate than unmarried men, 6.3% versus 10.9%. Some of the difference arises because women have lower income on average and the tax system is progressive. Using a non-parametric decomposition analysis, we show that tax progressivity accounts for less than 60% of the gender tax rate difference, leaving the rest being explained by gender differences within income classes. This conclusion remains when the decomposition exercise uses an equivalence-scale-adjusted income and considers gender differences in nontaxable income and time use. Regression results reveal that much of the gender tax difference arises because unmarried women are more likely to live with dependents, making them more likely to claim child-related tax benefits relative to unmarried men. Our findings indicate that the current tax system places a high value of raising children beyond the consideration of the families’ larger consumption needs. Because our analysis does not consider the higher risk of economic insecurity facing single parents and the various externalities generated by women’s higher commitment to childcare, future research should focus on determining whether these additional considerations could justify the extent of the gender tax differential.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"105 1","pages":""},"PeriodicalIF":1.0000,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Tax and Public Finance","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1007/s10797-024-09834-z","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 0
Abstract
Unmarried women face a significantly lower average federal income tax rate than unmarried men, 6.3% versus 10.9%. Some of the difference arises because women have lower income on average and the tax system is progressive. Using a non-parametric decomposition analysis, we show that tax progressivity accounts for less than 60% of the gender tax rate difference, leaving the rest being explained by gender differences within income classes. This conclusion remains when the decomposition exercise uses an equivalence-scale-adjusted income and considers gender differences in nontaxable income and time use. Regression results reveal that much of the gender tax difference arises because unmarried women are more likely to live with dependents, making them more likely to claim child-related tax benefits relative to unmarried men. Our findings indicate that the current tax system places a high value of raising children beyond the consideration of the families’ larger consumption needs. Because our analysis does not consider the higher risk of economic insecurity facing single parents and the various externalities generated by women’s higher commitment to childcare, future research should focus on determining whether these additional considerations could justify the extent of the gender tax differential.
期刊介绍：
INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics.The special Policy Watch section is designed to facilitate communication between the academic and public policy spheres. This section includes timely, policy-oriented discussions. The goal is to provide a two-way forum in which academic researchers gain insight into current policy priorities and policy-makers can access academic advances in a practical way. INTERNATIONAL TAX AND PUBLIC FINANCE is peer reviewed and published in one volume per year, consisting of six issues, one of which contains papers presented at the annual congress of the International Institute of Public Finance (refereed in the usual way). Officially cited as: Int Tax Public Finance
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