Gender-Based Taxation in Austria.

  • Stephanie Reitzinger (Redner*in)

Aktivität: VortragVortrag auf sonstiger Veranstaltung (Science-to-Professionals/Public)

Beschreibung

n the prevailing Austrian family arrangement, men work full-time in paid work while women work part-time doing most of the household and care duties. Besides, in Austria men earn higher wages than women. In this study income is redistributed from men to women to balance the decision of paid and unpaid work between genders. A gender-based tax system for Austria is simulated with the tax-benefit microsimulation model ITABENA and the labour supply model ILSA by the Institute for Advanced Studies.
The analysis shows the female labour force potential for the labour market resulting from an increase in their comparative advantage in the paid job. The reform leads to a rise in 17,000 female and a loss of 4,000 male full time equivalents for Austria's employment. Women increase their working hours by 2.3 percent and men decrease their working hours by 0.3 percent. Taking into account the behavioural adjustments, the state earns 16 m Euro in taxes and 55 m Euro in social security contributions. Households earn a total of 203 m Euro; low income deciles loose on average, high income deciles gain on average.
Zeitraum24 Sept. 2013
EreignistitelColloquium
VeranstaltungstypKeine Angaben