The Resource Why are mothers working longer hours in Austria than in Germany? A comparative microsimulation analysis

Why are mothers working longer hours in Austria than in Germany? A comparative microsimulation analysis

Label
Why are mothers working longer hours in Austria than in Germany? A comparative microsimulation analysis
Title
Why are mothers working longer hours in Austria than in Germany? A comparative microsimulation analysis
Creator
Subject
Language
eng
Summary
Labour force participation rates of mothers in Austria and Germany are similar; however, full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax-transfer system, the authors perform a comparative microsimulation exercise. After estimating structural labour supply models for both countries, they interchange two important institutional characteristics of the two countries - namely, (i) the definition of the tax unit within the personal income tax and (ii) the parental leave benefit scheme. As the analysis shows, differences in mothers' employment patterns can partly be explained by the different tax systems: while Germany has a system of joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal tax rates for secondary earners than in the German system
Citation source
In: Fiscal studies. - London. - Vol. 28 (2007),
http://library.link/vocab/creatorName
Dearing, H.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • family taxation
  • joint taxation
  • income splitting
  • married couple
Label
Why are mothers working longer hours in Austria than in Germany? A comparative microsimulation analysis
Instantiates
Publication
Label
Why are mothers working longer hours in Austria than in Germany? A comparative microsimulation analysis
Publication

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