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Genderdifferenzierte Lenkungswirkungen des Abgabensystems auf das Arbeitsangebot

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  • Margit Schratzenstaller
  • Fanny Dellinger

Abstract

Seit der Einführung der Wirkungsorientierung im Bund fokussiert das Gleichstellungsziel der "UG 16 Öffentliche Abgaben" auf die Unterstützung einer gleichmäßigeren Verteilung der bezahlten und unbezahlten Arbeit zwischen Frauen und Männern durch das Abgabensystem. Die Erreichung dieses Gleichstellungszieles wird von einer Vielzahl von Faktoren bestimmt. Wie sowohl theoretische Überlegungen als auch empirische Evidenz nahelegen, beeinflusst auch das Abgabensystem das Arbeitsangebot von Frauen sowie die Verteilung der unbezahlten Arbeit zwischen den Geschlechtern und somit den Zielerreichungsgrad des Gleichstellungszieles des Bundesministeriums für Finanzen.

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  • Margit Schratzenstaller & Fanny Dellinger, 2018. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems auf das Arbeitsangebot," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(2), pages 105-120, February.
    • Handle: RePEc:wfo:monber:y:2018:i:2:p:105-120
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    Cited by:

    1. Margit Schratzenstaller, 2018. "Long-term Trends of Level and Structure of Family Benefits in Austria," WIFO Bulletin, WIFO, vol. 23(8), pages 62-74, July.
    2. Margit Schratzenstaller, 2018. "Langfristige Entwicklung von Höhe und Struktur der Familienleistungen in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(5), pages 345-358, May.
    3. Margit Schratzenstaller & Fanny Dellinger, 2018. "Regelungen im österreichischen Abgabensystem mit gleichstellungspolitischer Relevanz," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(2), pages 121-137, February.

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