nep-gen New Economics Papers
on Gender
Issue of 2023‒05‒29
two papers chosen by
Jan Sauermann
Institutet för Arbetsmarknads- och Utbildningspolitisk Utvärdering

  1. The Gender (Tax) Gap in Parental Transfers. Evidence from Administrative Inheritance and Gift Tax Data By Tisch, Daria; Schechtl, Manuel
  2. Women-led firms’ performance during the Covid-19 pandemic. Evidence from an emerging economy By Grijalva, Diego

  1. By: Tisch, Daria (Humboldt-Universität zu Berlin); Schechtl, Manuel
    Abstract: This study examines how inheritance and gift tax systems in combination with gendered parental transfer behavior strengthen gender wealth inequalities. Gender differences in transfers can be reproduced if men benefit differently than women from tax exemptions. This might happen when men and women receive different types of assets where only some are tax-exempted. To investigate gendered parental transfer behavior and gender differences in tax rates, we draw on German administrative inheritance and gift tax data. Women were less likely than men to receive tax-relevant parental transfers, the value of the transfers were lower, and women and men differed in the asset types they received. Moreover, we identify a gender tax gap of 2% for inheritances and 22% for gifts. Our analyses suggest that men benefit more from tax exemptions on business assets. This study adds the tax system as yet another factor implicated in the reproduction of gender wealth inequalities. (Stone Center on Socio-Economic Inequality Working Paper)
    Date: 2023–04–25
  2. By: Grijalva, Diego
    Abstract: In this paper we analyze the on-impact effect of the Covid-19 pandemic on Ecuadorian firms and, conditional on this, we analyze firms' short-run performance. We estimate various econometric models on a combined dataset of almost 5, 000 firms that includes fiscal-year performance variables from the Ecuadorian Superintendencia de Compañías and results from a survey conducted by a major financial institution in Ecuador at the beginning of the pandemic. Our main result is that micro women-led firms and women-led firms outside of the main Ecuadorian cities were more affected at the onset of the pandemic. Despite this impact, their performance by the end of 2020 was not worse compared to less affected firms. We also find that smaller firms as well as firms in the hospitality sector were both more affected and performed worse than other firms. Finally, younger firms were less affected and performed better than older firms, but at the cost of increased debt and less cash.
    Keywords: Firms' performance, Covid-19, emerging economies
    JEL: D22 G32 J16 L25 L26 O54
    Date: 2023–05–05

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