Work

Gender Discriminatory Taxes, Fairness Perception, and Labor Supply

Year: 2022

Type: article

Abstract: This paper analyzes the gender-specific effect of discriminatory taxation on fairness perception and individual labor supply decisions in a laboratory experiment. We violate distributive justice through the random application of tax rates, as well as procedural justice through taxation based on taxpayer gender. Male participants perceived gender discriminatory taxation as unfair in and of itself. Female participants perceived violations of justice as unfair, if they ended up with the higher tax rate. The perceived fairness did (not) significantly affect male (female) participants labor supply. Overall, gender-based discrimination has a negative effect on labor supply.

Source: FinanzArchiv Public Finance Analysis

DOI: 10.1628/fa-2021-0020

Authors: Jochen Hundsdoerfer, Eva Matthaei

Institution: Freie Universität Berlin

Language: English

Topic: Experimental Behavioral Economics Studies

Subfield: Safety Research

Field: Social Sciences

Domain: Social Sciences

SDGs: Reduced inequalities, Peace, justice, and strong institutions, Gender equality, Decent work and economic growth

Open Access status: gold

OpenAlex ID: W4226053337