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Type: Journal Articles Authors: Helene Dearing, Helmut Hofer, Christine Lietz, Rudolf Winter-Ebmer and Katharina Wrohlich ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 28, No. 4, December 2007
Volume, issue, pages: Vol. 28, No. 4, pp. 463-495
JEL classification: J22, H31, H24
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, we perform a comparative microsimulation exercise. After estimating structural labour supply models for both countries, we 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 our 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. Search |
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