IDEAS home Printed from https://ideas.repec.org/p/zbw/iatgra/199904.html
   My bibliography  Save this paper

Begünstigungen und Belastungen familialer Erwerbs- und Arbeitszeitmuster in Steuer- und Sozialversicherungssystemen: Ein Vergleich zehn europäischer Länder

Author

Listed:
  • Dingeldey, Irene

Abstract

Der Fokus der Studie liegt bei der Frage, ob die Regulierungen in den Steuer- und Sozialversicherungssystemen die in allen zehn untersuchten Ländern Entwicklung weg vom Ernährermodell und hin zum Zweiverdienerhaushalt als dominantem familialem Erwerbsmuster unterstützen oder eher behindern. Als Ergebnis können u.a. folgende, dem Mainstream der bisherigen Forschung widersprechende, Ergebnisse präsentiert werden: Von der formalen Regulierung "individualisiertes Steuersystem" oder "Splittingsystem" kann nicht direkt auf eine fehlende oder bestehende Begünstigung des Ernährermodells geschlossen werden. Erst das Einbeziehen von Freibetragsregelungen und der Steuerprogression sowie der Bezug zu den Einkommen in einzelnen Ländern zeigen letztlich die tatsächlichen Abgabenbelastungen. Splittingsysteme mit hoher Progression begünstigen vor dem Hintergrund hoher durchschnittlicher Einkommen, wie in Deutschland, nicht ausschließlich den Rückzug des zweiten Partners, also vor allem der Frauen, vom Arbeitsmarkt. Vielmehr wird auch die Kombination von einem Vollzeit- und einem Teilzeitarbeitsverhältnis in einem Haushalt gefördert.

Suggested Citation

  • Dingeldey, Irene, 1999. "Begünstigungen und Belastungen familialer Erwerbs- und Arbeitszeitmuster in Steuer- und Sozialversicherungssystemen: Ein Vergleich zehn europäischer Länder," Graue Reihe des Instituts Arbeit und Technik 1999-04, Institut Arbeit und Technik (IAT), Westfälische Hochschule, University of Applied Sciences.
    • Handle: RePEc:zbw:iatgra:199904
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/99072/1/788063766.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gustafsson, Siv, 1992. "Separate Taxation and Married Women's Labor Supply: A Comparison of West Germany and Sweden," Journal of Population Economics, Springer;European Society for Population Economics, vol. 5(1), pages 61-85, February.
    2. Siv Gustafsson & Frank P. Stafford, 1994. "Three Regimes of Child Care: The United States, the Netherlands, and Sweden," NBER Chapters, in: Social Protection versus Economic Flexibility: Is There a Trade-Off?, pages 333-362, National Bureau of Economic Research, Inc.
    3. Maria Jepsen & Danièle Meulders & Olivier Plasman & Philippe Vanhuynegem, 1997. "Individualisation of the social and fiscal rights and the equal opportunities between women and men," ULB Institutional Repository 2013/8607, ULB -- Universite Libre de Bruxelles.
    4. Bothfeld, Silke, 1997. "Teilzeitarbeit für alle? Eine Untersuchung von Teilzeitpräferenzen in Deutschland und Großbritannien unter beschäftigungspolitischen Gesichtspunkten," Discussion Papers, Research Unit: Labor Market Policy and Employment FS I 97-205, WZB Berlin Social Science Center.
    5. Schulze Buschoff, Karin, 1997. "Arbeitszeiten - Wunsch und Wirklichkeit in Ost- und Westdeutschland," Discussion Papers, Research Unit: Social Structure and Social Reporting FS III 97-410, WZB Berlin Social Science Center.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Elke Holst, 2001. "Institutionelle Determinanten der Erwerbsarbeit: Zur Notwendigkeit einer Gender-Perspektive in den Wirtschaftswissenschaften," Discussion Papers of DIW Berlin 237, DIW Berlin, German Institute for Economic Research.
    2. Bosch, Gerhard & Kalina, Thorsten & Lehndorff, Steffen & Wagner, Alexandra & Weinkopf, Claudia, 2001. "Zur Zukunft der Erwerbsarbeit: Eine Positionsbestimmung auf der Basis einer Analyse kontroverser Debatten," Arbeitspapiere 43, Hans-Böckler-Stiftung, Düsseldorf.
    3. Alexandra Wagner, 2002. "Services and the employment prospects for women," Transfer: European Review of Labour and Research, , vol. 8(3), pages 435-455, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Svenja G rtner, 2013. "German Stagnation vs. Swedish Progression: Gender Wage Gaps in Comparison, 1960-2006," LIS Working papers 586, LIS Cross-National Data Center in Luxembourg.
    2. Isis Gaddis & Stephan Klasen, 2014. "Economic development, structural change, and women’s labor force participation:," Journal of Population Economics, Springer;European Society for Population Economics, vol. 27(3), pages 639-681, July.
    3. Jan Dirk Vlasblom & Joop J. Schippers, 2004. "Increases in Female Labour Force Participation in Europe: Similarities and Differences," European Journal of Population, Springer;European Association for Population Studies, vol. 20(4), pages 375-392, December.
    4. El Lahga, Abdel Rahmen & Moreau, Nicolas, 2007. "The Effects of Marriage on Couples’ Allocation of Time Between Market and Non-Market Hours," IZA Discussion Papers 2619, Institute of Labor Economics (IZA).
    5. Pierre-Carl Michaud & Konstantinos Tatsiramos, 2005. "Employment Dynamics of Married Women in Europe," Working Papers WR-273, RAND Corporation.
    6. repec:hal:spmain:info:hdl:2441/5272 is not listed on IDEAS
    7. Felix Bierbrauer & Pierre Boyer & Andreas Peichl & Daniel Weishaar, 2023. "The Taxation of Couples," Rationality and Competition Discussion Paper Series 405, CRC TRR 190 Rationality and Competition.
    8. Alicia Adsera, 2011. "Where Are the Babies? Labor Market Conditions and Fertility in Europe [Où sont les bébés ? Conditions du marché du travail et fécondité en Europe]," European Journal of Population, Springer;European Association for Population Studies, vol. 27(1), pages 1-32, February.
    9. El Lahga, AbdelRahmen & Moreau, Nicolas, 2007. "Would you Marry me? The Effects of Marriage on German Couples? Allocation of Time," ZEW Discussion Papers 07-024, ZEW - Leibniz Centre for European Economic Research.
    10. Boschini, Anne & Gunnarsson, Kristin & Roine, Jesper, 2017. "Women in Top Incomes – Evidence from Sweden 1974-2013," Working Paper Series 5/2017, Stockholm University, Swedish Institute for Social Research.
    11. Schulze Buschoff, Karin & Rückert, Jana, 1998. "Teilzeitbeschäftigte in Europa: Arbeitsbedingungen, Familienkontext, Motive und subjektive Bewertungen," Discussion Papers, Research Unit: Social Structure and Social Reporting FS III 98-404, WZB Berlin Social Science Center.
    12. LaLumia, Sara, 2008. "The effects of joint taxation of married couples on labor supply and non-wage income," Journal of Public Economics, Elsevier, vol. 92(7), pages 1698-1719, July.
    13. Marco Caliendo & Jens Hogenacker, 2012. "The German labor market after the Great Recession: successful reforms and future challenges," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 1(1), pages 1-24, December.
    14. Henri Sterdyniak, 2004. "Contre l'individualisation des droits sociaux," Revue de l'OFCE, Presses de Sciences-Po, vol. 90(3), pages 419-460.
    15. Eberharter, Veronika V., 2001. "Gender roles, labour market participation and household income position," Structural Change and Economic Dynamics, Elsevier, vol. 12(3), pages 235-246, September.
    16. Håkan Selin, 2009. "The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971," CESifo Working Paper Series 2629, CESifo.
    17. Pau Baizán & Arnstein Aassve & Francesco C. Billari, 2002. "Institutional arrangements and life course outcomes: the interrelations between cohabitation, marriage and first birth in Germany and Sweden," MPIDR Working Papers WP-2002-026, Max Planck Institute for Demographic Research, Rostock, Germany.
    18. Janet Gornick & Katherin Ross Phillips & Marcia Meyers, 1996. "Public Policies and the Employment of Mothers: A Cross-National Study," LIS Working papers 140, LIS Cross-National Data Center in Luxembourg.
    19. Maria Stanfors, 2006. "Labor Force Transitions after Childbirth Among Five Birth Cohorts in Sweden," Journal of Family and Economic Issues, Springer, vol. 27(2), pages 287-309, June.
    20. Heike Trappe & Annemette Sørensen, 2006. "Economic Relations Between Women And Their Partners: An East And West German Comparison After Reunification," Feminist Economics, Taylor & Francis Journals, vol. 12(4), pages 643-665.
    21. repec:hal:wpspec:info:hdl:2441/5272 is not listed on IDEAS
    22. Viktor Steiner & Katharina Wrohlich, 2004. "Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany," CESifo Economic Studies, CESifo Group, vol. 50(3), pages 541-568.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:iatgra:199904. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/iatgede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.