Working papers results

State interventions to decrease the gender wage gap are often criticized for creating one-approach-forall which may be inappropriate for the specific difficulties faced by each sector and firm. In this paper, I study a unique policy where French firms were mandated by law to negotiate agreements on gender equality with union representatives. I estimate the causal effect of the signature of such agreements on the wage gap and other measures of gender inequalities. Using a unique combination of administrative datasets, I exploit the staggered signature of agreements over the 2010-2013 period and find that the law had an effect on the signature of those agreements but did not alter the gender wage gap nor many other outcomes reflecting gender inequalities. The absence of gender-related changes can plausibly be explained by the lack of obligation of result in the law and by the weak oversight of agreements’ content.

We study the joint design of nonlinear income and education taxes when the government pursues redistributive objectives. A key feature of our setup is that the ability type of an agent can affect both the costs and benefits of acquiring education. Market remuneration of agents depends on both their innate ability type and their educational choices. Our focus is on the properties of constrained efficient allocations when educational choices are publicly observable at the individual level, but earned income is subject to misreporting. We find that income-misreporting (IM) affects the optimal distortions on income and education and shed light on the reasons for it and mechanisms through which it is done. We show how and why IM strengthens the case for downward distorting the educational choices of low-ability agents. Finally, we find that IM provides another mechanism that makes commodity taxation useful.

The standard model of household behavior predicts that couples cooperate to maximize family income. This paper shows that gender identity norms repre- sent an important friction preventing family income maximization. For identi- fication, we focus on an Italian policy that grants a large tax credit to the main earner in a couple when the second earner reports income below a cutoff. Using new tax returns data, we show large bunching responses at the tax credit cut- off from second earner women, but no response from second earner men. This result suggests that household decisions are not Pareto-efficient when men are the second earner within the couple. Gender differences in bunching mostly emerge after marriage and childbirth, and do not reflect any gender-specific dif- ference in scope for bunching. In support of the view that gender norms drive our results, we find that gender differences in bunching are relatively larger among immigrants coming from more conservative societies, and natives liv- ing in more gender-traditional municipalities. Additionally, these results have important implications for gender inequality: we show that the spouse tax credit persistently limits women’s careers and amplifies the gender income gap.

This study provides a review of the concept of family ties. It then measures family ties in an unprecedentedly all-encompassing way, accounting for the individual 
eterogeneity (by context, gender, education and age) that may affect them, looking at the patterns of variation among the different dimensions. Indeed, a large number of indicators have been used in the literature to measure family ties, but the inter-relation among their dimensions has rarely been explicitly taken into account. Furthermore, family ties have been assumed to be invariant among different individuals, without any formal test of this assumption. The analysis is based on Italian National Statistical Office (ISTAT) survey on family and social subjects (FFS 2016) on 24,753 individuals. A Structural Equation Model (SEM) is used to measure the different family tie dimensions and to test their invariance by individual characteristics. The results bring out seven dimensions of family ties. These dimensions are invariant by context and gender, but not by education and age. These findings offer a clear picture of the concept of family ties and show how this concept is differently perceived on the basis of some ascribed and some acquired personal characteristics.

We analyze the relationship between natives' attitudes towards citizenship acquisition for foreigners and trust. Our hypothesis is that, in sub-Saharan Africa, the slave trade represents the deep factor behind contemporary attitudes toward citizenship, with more intense exposure to historical slave exports for an individual's ethnic group being associated with contemporary distrust for strangers, and in turn opposition to citizenship laws that favor the inclusion of foreigners. We find that individuals who are more trusting do show more positive attitudes towards the acquisition of citizenship at birth for children of foreigners, that these attitudes are also negatively related to the intensity of the slave trade, and that the underlying link between trust and the slave trade is confirmed. Alternative factors - conflict, kinship, and witchcraft beliefs - that, through trust, may affect attitudes toward citizenship, are not generating the same distinctive pattern of linkages emerging from the slave trade.