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Frauen erzielen im Durchschnitt nur halb so hohe Einkommen wie Männer

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  • Stefan Bach

Abstract

The first ever gender-specific analysis of income and tax distribution in Germany has been implemented using the most recently available data on personal income tax statistics from 2007. According to its findings, the average income of women is only half that of men. This income gap is less pronounced in capital and rental income than in earned income. The total average personal income tax burden for women is lower than that of men. In the lower and middle income groups, however, the average tax burden for married women is more than twice that of married men with the same income. This effect is a result of joint taxation of married couples with full income splitting. Erstmals wurde für Deutschland eine geschlechtsspezifische Analyse der Einkommensverteilung und der Steuerlastverteilung auf Grundlage der zuletzt verfügbaren Daten aus der Lohn- und Einkommensteuerstatistik 2007 durchgeführt. Danach erzielen Frauen im Durchschnitt nur die Hälfte des Einkommens der Männer. Dieser Rückstand ist bei den Kapital- und Vermietungseinkommen weniger ausgeprägt als bei den Arbeits- und Gewinneinkommen. Die durchschnittlichen Einkommensteuerbelastungen von Frauen liegen zwar insgesamt unter denen der Männer. In den unteren und mittleren Einkommensgruppen sind die Durchschnittsbelastungen der Ehefrauen aber mehr als doppelt so hoch wie die der Ehemänner mit gleichen Einkommen. Dieser Effekt entsteht durch das Ehegattensplitting.

Suggested Citation

  • Stefan Bach, 2014. "Frauen erzielen im Durchschnitt nur halb so hohe Einkommen wie Männer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 81(35), pages 803-813.
  • Handle: RePEc:diw:diwwob:81-35-1
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    Citations

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    Cited by:

    1. Júlio César da Silva & Cristian Baú Dal Magro & Marcello Christiano Gorla & Marcia Zanievicz da Silva, 2018. "Glass ceiling in the accounting profession: Evidence in Brazilian companies," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 92-115, Abril-Jun.
    2. Bönke, Timm & Harnack, Astrid & Wetter, Miriam, 2019. "Wer gewinnt? Wer verliert? Die Entwicklung auf dem deutschen Arbeitsmarkt seit den frühen Jahren der Bundesrepublik bis heute," Discussion Papers 2019/4, Free University Berlin, School of Business & Economics.
    3. Christina Boll & Julian Sebastian Leppin, 2016. "Differential Overeducation in East and West Germany: Extending Frank's Theory on Economic Returns Changes the Picture of Disadvantaged Women," LABOUR, CEIS, vol. 30(4), pages 455-504, December.

    More about this item

    Keywords

    Income distribution; income tax burden; gender economics;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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