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Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Microsimulation Analysis

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Author Info
Helene Dearing
Helmut Hofer
Christine Lietz
Rudolf Winter-Ebmer
Katharina Wrohlich

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Abstract

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. Copyright 2007 Institute for Fiscal Studies.

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1475-5890.2007.00064.x
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Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 28 (2007)
Issue (Month): 4 (December)
Pages: 463-495
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Handle: RePEc:ifs:fistud:v:28:y:2007:i:4:p:463-495

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Viktor Steiner & Katharina Wrohlich, 2004. "Household Taxation, Income Splitting and Labor Supply Incentives: A Microsimulation Study for Germany," Discussion Papers of DIW Berlin 421, DIW Berlin, German Institute for Economic Research. [Downloadable!]
  2. Viktor Steiner & Katharina Wrohlich, 2006. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?," IZA Discussion Papers 2245, Institute for the Study of Labor (IZA). [Downloadable!]
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  3. Katharina Wrohlich, 2005. "The Excess Demand for Subsidized Child Care in Germany," Discussion Papers of DIW Berlin 470, DIW Berlin, German Institute for Economic Research. [Downloadable!]
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  4. Blundell, Richard & Macurdy, Thomas, 1999. "Labor supply: A review of alternative approaches," Handbook of Labor Economics, in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695 Elsevier. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Georg Wernhart & Rudolf Winter-Ebmer, 2008. "Do Austrian Men and Women Become more Equal? At Least in Terms of Labor Supply!," Economics working papers 2008-05, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
  2. Viktor Steiner & Katharina Wrohlich, 2007. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?," SOEPpapers 44, DIW Berlin, The German Socio-Economic Panel (SOEP). [Downloadable!]
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  3. López Bóo, Florencia & Madrigal, Lucia & Pagés, Carmen, 2009. "Part-Time Work, Gender and Job Satisfaction: Evidence from a Developing Country," IZA Discussion Papers 3994, Institute for the Study of Labor (IZA). [Downloadable!]
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