| 000 | 01540nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c145847 _d145847 |
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| 003 | ES-MaIEF | ||
| 005 | 20220511133635.0 | ||
| 007 | ta | ||
| 008 | 220510t2022 gw ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_963225 _aHundsdoerfer, Jochen |
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| 245 | 0 |
_aGender discriminatory taxes, fairness perception, and labor supply _c Jochen Hundsdoerfera and Eva Matthaei |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis 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. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_947798 _aMUJERES |
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| 650 | 4 |
_953406 _aDISCRIMINACIÓN |
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| 650 | 4 |
_942588 _aDESIGUALDAD |
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| 650 | 4 |
_941661 _aCUMPLIMIENTO FISCAL |
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| 650 | 4 |
_959438 _aESTUDIOS DE GÉNERO |
|
| 700 | 1 |
_969752 _aMatthaei, Eva |
|
| 773 | 0 |
_9167145 _oOP 207/2022/1/2 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 1-2, March/June 2022, p. 156-207 |
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| 942 | _cART | ||