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Die Reform der geringfügigen Beschäftigung und das Arbeitsangebot verheirateter Frauen

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  • Johannes Schwarze

Abstract

The exception of marginal employment from paying social security contributions and income taxes has certain incentives on labor supply and labor demand. Changing these rules - as discussed for Germany - would change the behavior of the labor market agents. This paper presents an econometric labor supply model for married women where the rules for marginal employment are explicitely analyzed. The model serves as a base to simulate certain reform strategies for marginal employment. As a result marginal employment would decrease significantly and most of the former marginal employed women would leave the labor market whereas some others would prefer more hours to work. Thus, "voluntary" unemployment would increase. Die Regelungen zur geringfügigen Beschäftigung haben spezifische Anreizwirkungen auf Arbeitsangebot und Arbeitsnachfrage und bei Reformen der Regelungen ist mit entsprechenden Reaktionen der Arbeitsmarktakteure zu rechnen. Der vorliegende Beitrag beschäftigt sich mit den zu erwartenden Reaktionen der verheirateten Frauen. Ausgehend von einem mikroökonometrischen Modell des Arbeitsangebots werden die Abschaffung der Versicherungsfreiheit und die der pauschalen Besteuerung simuliert. Es zeigt sich, daß das Arbeitsangebot im Stundenbereich der geringfügigen Beschäftigung deutlich zurückgehen würde. Ein Großteil der verheirateten Frauen würde sich ganz vom Arbeitsmarkt zurückziehen, ein anderer Teil Arbeitsplätze mit einem größeren Stundenumfang präferieren. Ingesamt würde sich damit die "freiwillige" Arbeitslosigkeit erhöhen.

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  • Johannes Schwarze, 1998. "Die Reform der geringfügigen Beschäftigung und das Arbeitsangebot verheirateter Frauen," Discussion Papers of DIW Berlin 165, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwwpp:dp165
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    References listed on IDEAS

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    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.
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    1. Jürgen Kolb & Axel Werwatz, 2001. "The Duration of Marginal Employment in West Germany: A Survival Analysis Based on Spell Data," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 70(1), pages 95-101.
    2. Spangenberg, Ulrike, 2005. "Neuorientierung der Ehebesteuerung: Ehegattensplitting und Lohnsteuerverfahren. Gutachten," Arbeitspapiere 106, Hans-Böckler-Stiftung, Düsseldorf.

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