{"title":"Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy","authors":"Enrico Rubolino","doi":"10.2139/ssrn.3888305","DOIUrl":"https://doi.org/10.2139/ssrn.3888305","url":null,"abstract":"This paper studies the role of government policies to stimulate female labor demand in gender imbalanced labor markets. I focus on a large employer-borne payroll tax cut for new female hires implemented in Italy since 2013. The preferential tax scheme provides more favorable eligibility criteria in contexts with low female participation rates. I combine social security data with several empirical approaches, leveraging the time-limited application of the tax scheme and discontinuities in eligibility criteria across municipalities, cohorts and occupations. I present four key results. First, employers pocket the tax cut: I find no effect on net- of-tax wages of directly treated workers, suggesting that tax incidence is mostly on firms. Second, I provide compelling evidence of long-lasting growth in female employment and a drop in the average non-employment duration of women entering unemployment insurance after the reform. Third, despite the time-limited nature of the preferential tax scheme creates a substantial notch in the budget constraint of employers, I find small, although statistically significant, bunching in job duration. Fourth, firms hiring many female workers experience significant growth in sales, profits, value added and capital per-worker, without raising male employees’ layoffs. Effects are mostly concentrated among firms operating in industries where a large portion of the workforce has conservative gender beliefs. These findings suggest that employer-borne payroll tax cuts are a successful strategy to promote female employment and business growth in contexts where gender attitudes are still traditional, but they are not sufficient for closing the gender pay gap.","PeriodicalId":340221,"journal":{"name":"WGSRN: Gender Gaps in Employment & Income (Sub-Topic)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124414048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Travis Campbell, M. V. Lee Badgett, Everest Brennan
{"title":"Beyond the Gender Binary: Transgender Labor Force Status in the United States 2014-2017","authors":"Travis Campbell, M. V. Lee Badgett, Everest Brennan","doi":"10.2139/ssrn.3784771","DOIUrl":"https://doi.org/10.2139/ssrn.3784771","url":null,"abstract":"Following the recent acknowledgment of and debates around transgender people in the United States, there has emerged a small but growing literature on the economic implications of being transgender. However, this literature has either failed to account for major components of gender by only including gender identity or has been belied by sampling bias, both of which may entail drastic mischaracterizations of transgender labor market outcomes. This paper builds from social identity theory to provide a formal model of gender - the interplay between gender identity, expression, and perception. We apply this model using the Behavioral Risk Factors Surveillance Systems 2014-2017 and find evidence of labor market penalties associated with feminine identities, expressions, and perceptions.","PeriodicalId":340221,"journal":{"name":"WGSRN: Gender Gaps in Employment & Income (Sub-Topic)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133455317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Gender Differences in Performance Under Competition: Is There a Stereotype Threat Shadow?","authors":"Diogo Geraldes, Martin Strobel, A. Riedl","doi":"10.2139/ssrn.3754872","DOIUrl":"https://doi.org/10.2139/ssrn.3754872","url":null,"abstract":"The gender gap in income and leadership positions in many domains of our society is an undisputed pervasive phenomenon. One explanation for the disadvantaged position of women put forward in the economic and psychology literature is the weaker response of women to competitive incentives. Despite the large amount of literature trying to explain this fact, the precise mechanisms behind the gender difference in competitive responsiveness are still not fully uncovered. In this paper, we use laboratory experiments to study the potential role of stereotype threat on the response of men and women to competitive incentives in mixed-gender competition. We use a real effort math task to induce an implicit stereotype threat against women in one treatment. In additional treatments we, respectively, reinforce this stereotype threat and induce a stereotype threat against men. In contrast to much of the literature we do not observe that women are less competitive than men, neither when there is an implicit nor when there is an explicit stereotype threat against women. We attribute this to two factors which differentiates our experiment from previous ones. We control, first, for inter-individual performance differences using a within-subject design, and, second, for risk differences between non-competitive and competitive environments by making the former risky. We do find an adverse stereotype threat effect on the performance of men when there is an explicit stereotype threat against them. In that case any positive performance effect of competition is nullified by the stereotype threat. Overall, our results indicate that a stereotype threat has negative competitive performance effects only if there is information contradicting an existing stereotype. This suggests that the appropriate intervention to prevent the adverse effect of stereotype threat in performance is to avoid any information referring to the stereotype.","PeriodicalId":340221,"journal":{"name":"WGSRN: Gender Gaps in Employment & Income (Sub-Topic)","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122746046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Hidden Cost of Prayer: Religiosity and the Gender Wage Gap (Online Supplement)","authors":"Traci Sitzmann, Elizabeth Campbell","doi":"10.5465/amj.2019.1254","DOIUrl":"https://doi.org/10.5465/amj.2019.1254","url":null,"abstract":"Religion is a preeminent social institution that meaningfully shapes cultures. Prevailing theory suggests that it is primarily a benevolent force in business, and differences across world religions...","PeriodicalId":340221,"journal":{"name":"WGSRN: Gender Gaps in Employment & Income (Sub-Topic)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122082489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Information and the Persistence of the Gender Wage Gap; Early Evidence from California's Salary History Ban","authors":"Benjamin C. Hansen, Drew McNichols","doi":"10.2139/ssrn.3277664","DOIUrl":"https://doi.org/10.2139/ssrn.3277664","url":null,"abstract":"Aiming to reduce the gender wage gap, several states and cities have recently adopted legislation that prohibits employers from asking about previously earned salaries. The advocates of these salary history bans (SHBs) have suggested pay history perpetuates past discrimination. We study the early net impact of the first state-wide SHBs. Using both difference-in-difference and synthetic control approaches, we find the gender earnings ratio increased by 1 percent in states with SHBs. We find these population wide increases are driven by an increase of the gender earnings ratio for households with all children over 5 years old, by workers over 35, and are principally driven by those who have recently switched jobs.","PeriodicalId":340221,"journal":{"name":"WGSRN: Gender Gaps in Employment & Income (Sub-Topic)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128681176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}