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Beschäftigungspotentiale im Bereich privater Haushalt

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  • Sonja Munz

Abstract

Ein Weg, die Versorgung der Bevölkerung mit persönlichen Diensten zu verbessern, ist die steuerliche Anerkennung von privaten Haushalten als Arbeitgeber. Der neue Vorschlag der Bundesregierung weitet zwar den Kreis der begünstigten Haushalte und den geltenden Höchstbetrag auf 24.000 DM pro Jahr aus, ändert aber nichts an der Sozialversicherungspflichtgrenze von derzeit 590 DM pro Monat. Der Beitrag kommt daher zu dem Schluß, daß die geplante Neuregelung zwar die Nachfrage der Privathaushalte nach Arbeitskräften um etwa 130.000 zu steigern vermag, aber das Angebot an Arbeitskräften wegen der hohen Grenzbelastung mit Steuern und Sozialabgaben verhalten bleiben dürfte. Als Alternative zur geplanten steuerlichen Regelung wird das zur Zeit in Frankreich erprobte Instrument des Dienstleistungsschecks diskutiert.

Suggested Citation

  • Sonja Munz, 1996. "Beschäftigungspotentiale im Bereich privater Haushalt," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 49(17), pages 38-45, October.
    • Handle: RePEc:ces:ifosdt:v:49:y:1996:i:17:p:38-45
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