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Die Neugestaltung der Finanzierung des Mutterschutzes - ein Kommentar zum Mutterschutz-Urteil des Bundesverfassungsgerichtes

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  • Dorothea Alewell
  • Kerstin Pull

Abstract

Das Urteil des Bundesverfassungsgerichtes verpflichtet den Gesetzgeber, bis Ende 2005 eine neue Regelung zur Finanzierung der Lohnersatzleistungen während des Mutterschutzes zu erlassen. Das Bundesverfassungsgericht hat in seinem Urteil zwar offen gelassen, welche Finanzierungsvariante der Gesetzgeber wählen sollte. Jedoch wird eine Ausweitung des in Deutschland für Kleinbetriebe mit bis zu 20 Mitarbeitern bereits praktizierten Umlageverfahrens U2 auf alle Betriebe in die Diskussion gebracht. Prof. Dr. Dorothea Alewell, Universität Jena, und Prof. Dr. Kerstin Pull, Universität Tübingen, kommen zu dem Ergebnis, dass ein Übergang vom individuellen Arbeitgeberzuschuss hin zu einer allgemeinen Umlagefinanzierung bzw. Pflichtversicherung zwar eine Minderung der Benachteiligung von Frauen auf dem Arbeitsmarkt erwarten lässt, die arbeitgeberseitig anfallenden Kosten des Mutterschutzes würden jedoch weiterhin auf den Faktor Arbeit überwälzt (nunmehr auf Männer und Frauen) mit den zu befürchtenden negativen Auswirkungen auf die Beschäftigung. Eine steuerfinanzierte Lösung wäre aus ihrer Sicht deutlich vorzuziehen, weil sie das gesellschaftliche Ziel des Schutzes von Schwangeren und jungen Müttern auf eine breite gesellschaftliche Finanzierungsbasis stellt und dabei zugleich negative Wirkungen auf die Arbeitsmarktposition von Frauen vermeidet.

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Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 58 (2005)
Issue (Month): 04 (02)
Pages: 22-27

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Handle: RePEc:ces:ifosdt:v:58:y:2005:i:04:p:22-27

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Keywords: Mutterschutz; Finanzierung; Umlageverfahren; Lohnersatzleistungen; Beschäftigung; Deutschland;

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References

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  1. Martin Feldstein, 1995. "Tax Avoidance and the Deadweight Loss of the Income Tax," NBER Working Papers 5055, National Bureau of Economic Research, Inc.
  2. Datta Gupta, Nabanita & Smith, Nina, 2002. "Children and Career Interruptions: The Family Gap in Denmark," Economica, London School of Economics and Political Science, vol. 69(276), pages 609-29, November.
  3. Spence, A Michael, 1973. "Job Market Signaling," The Quarterly Journal of Economics, MIT Press, vol. 87(3), pages 355-74, August.
  4. Shelley Phipps & Peter Burton & Lynn Lethbridge, 2001. "In and out of the labour market: long-term income consequences of child-related interruptions to women's paid work," Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 411-429, May.
  5. Gruber, Jonathan, 1994. "The Incidence of Mandated Maternity Benefits," American Economic Review, American Economic Association, vol. 84(3), pages 622-41, June.
  6. Christopher J. Ruhm, 1998. "The Economic Consequences Of Parental Leave Mandates: Lessons From Europe," The Quarterly Journal of Economics, MIT Press, vol. 113(1), pages 285-317, February.
  7. Hashimoto, Masanori & Percy, Rick & Schoellner, Teresa & Weinberg, Bruce A., 2004. "The Long and Short of It: Maternity Leave Coverage and Women’s Labor Market Outcomes," IZA Discussion Papers 1207, Institute for the Study of Labor (IZA).
  8. Dorothea Alewell, Kerstin Pull, 2001. "An Internatioal Comparison and Assessment of Maternity Leave Regulation," Working Paper Series A 2001-02, Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultät.
  9. Beblo, Miriam & Wolf, Elke, 2002. "Wage Penalties for Career Interruptions: An Empirical Analysis for West Germany," ZEW Discussion Papers 02-45, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  10. Ch. LAUER & A.M. WEBER, 2003. "Employment of Mothers after Childbirth : A French-German Comparison," Working Papers ERMES 0309, ERMES, University Paris 2.
  11. Olivia S. Mitchell, 1990. "The Effects of Mandating Benefits Packages," NBER Working Papers 3260, National Bureau of Economic Research, Inc.
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