Dr. Elisabeth Gugl

Dr. Elisabeth Gugl
Associate Professor and Associate Chair
Office: BEC 384

PhD (Rice)

Area of expertise

Public economics, family economics, applied microeconomic theory

Elisabeth Gugl joined the Department of Economics in 2003. She received MA and PhD degrees from Rice University in Houston, Texas.

Dr. Gugl's main research is in family economics, an area that investigates issues such as family formation and dissolution, fertility decisions, investments in children, altruism in families, and gender inequality in relationships. One of the recurring themes in her research is the analysis of how family members make decisions and how public policy may influence their actions and ultimately the distribution of welfare among family members.

Publications in this area appeared in the Canadian Journal of Economics, Economic Inquiry, Mathematical Social Sciences, Review of Economics of the Household, and Canadian Journal of Women and the Law. She sees her contribution in family economics as threefold: modeling family decision-making; analyzing policy; and modeling parents’ investments in their children. 


  • Microeconomic theory
  • Public finance
  • Labour economics

Faces of UVic Research video

Dr. Elisabeth Gugl studies family economics and the decision-making that takes place within families. In this video she discusses both her area and method of research and speaks to the impact of family decision-making on the larger economy.


Selected publications

  • Gugl, E. and P. Chiappori, forthcoming. Transferable Utility and Demand Functions, Theoretical Economics.
  • Gugl, E. and Zodrow, G.R., 2018. "Tax Competition and the Efficiency of 'Benefit-Related' Business Taxes," International Tax and Public Finance, 25.
  • Gugl, E., 2018. "Gender and Household Economics," Encyclopedia of Business and Professional Ethics, Springer.
  • Gugl, E.& Welling, L., 2017. "Efficiency of Family Bargaining Models with Renegotiation: The Role of Transferable Utility across Periods," Studies in Microeconomics, , vol. 5(1), pages 53-83, June.
  • Gugl, E. and G.R. Zodrow, 2015. "Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes?" National Tax Journal, special issue on subnational taxes.
  • Gugl, E., 2014. Transferable Utility in the Case of Many Private and Many Public Goods, Studies in Microeconomics2(2): 133-140.
  • "Is Amalgamation the Path to Sustainable Local Government Finance?" (joint with Joel Tamosiunas, Brad Hackinen, and David Scoones, International Journal of Environmental, Cultural, Economic and Social Sustainability, 2013)
  • “Time with sons and daughters” (joint with Linda Welling, Review of Economics of the Household, June 2012, Volume 10, Issue 2, pp 277-298)
  • “Share the Gain, Share the Pain? -- Almost Transferable Utility, changes in production possibilities, and bargaining solutions” (joint with Justin Leroux, Mathematical Social Sciences, November 2011)
  • “The Behavioural Effects of "Joint" Tax and Benefit Laws on Women's Economic Lives” (Canadian Journal of Women and the Law, 2010)
  • "The Early Bird gets the Worm? Birth Order Effects in a Dynamic Model of the Family", (with Linda Welling, Economic Inquiry, July 2010)
  • “Income Splitting, Specialization, and Intrafamily Distribution” (Canadian Journal of Economics, August 2009)
  • “Discussion of ‘The Effect of Sunk Costs on the Outcome of Alternating-Offers Bargaining between Inequity-Averse Agents’” (Schmalenbach Business Review, April 2006)
  • "International Tax Competition and Tax Incentives in Developing Countries" (together with G. R. Zodrow, in The Challenges of Tax Reform in a Global Economy, collective volume edited by James Alm, Jorge Martinez-Vazquez, and Mark Rider, Springer, 2006)
  • "Intrafamily Distribution and Taxation" (2005, in NTJ Papers and Proceedings 2004)
  • "Tax Competition and Local Tax Incentives" (together with G. R. Zodrow, 2004, in NTJ Papers and Proceedings 2003)