Estefania Galvan*, Océane Piétri**

Séminaires internes
phd seminar

Estefania Galvan*, Océane Piétri**

AMSE
Gender identity norms and labor market outcomes*
Distributional effects of tax composition changes**
Co-écrit avec
Cecilia García-Peñalosa*
Frédéric Dufourt**
Lieu

IBD Salle 16

Îlot Bernard du Bois - Salle 16

AMU - AMSE
5-9 boulevard Maurice Bourdet
13001 Marseille

Date(s)
Mardi 3 octobre 2017| 12:30 - 14:00
Contact(s)

Edward Levavasseur : edward.levavasseur[at]univ-amu.fr
Océane Piétri : oceane.pietri[at]univ-amu.fr
Morgan Raux : morgan.raux[at]univ-amu.fr

Résumé

*Gender identity norms are seen by some recent literature as an important factor that limits further convergence in labor market outcomes between men and women. Using panel data for US and an event study approach, this study aims to explore the possible underlying mechanisms through which gender-specific behavioral prescriptions associated with male and female traditional roles at home and labor market affect women's labor market outcomes. We combine two different explanations associated with gender identity: the male breadwinner norm and child care roles. The results suggest that both of them may play a role in explaining the gender gaps in the labor market.

**Several countries have recently engaged into tax structure reforms aiming to improve economic efficiency. While the aggregate effects of these reforms are generally well understood, their redistributive impacts are mostly overlooked. This paper analyses the consequences of tax composition changes on aggregate variables and wealth inequality using a heterogeneous agents model with idiosyncratic employment shocks and aggregate uncertainty. Following a recent policy experiment in France, we examine in more details the effects of increasing a generalized social security tax rate  ̶  a social security contribution (CSG) levied on virtually all sources of income, including capital income  ̶  in order to finance a budget-neutral reduction in the unemployment insurance tax rate.