Separate taxation and married women's labor supply

Gustafsson, Siv

doi:10.1007/bf00160329

Cited by 83 publications

(53 citation statements)

References 12 publications

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“…In a progressive transfer system like the German one, the tax advantage within the system of income splitting is highest when earnings are distributed unevenly between both spouses. Hence, when taking up work or increasing hours worked, secondary earners are confronted with a high marginal tax rate (Gustafsson 1992) 6 . This is seen as a main reason for the relatively low labor force participation rate of married women in Germany.…”

Section: Income Splitting As a Source For Reduced Labor Supplymentioning

confidence: 99%

The German labor market after the Great Recession: successful reforms and future challenges

Caliendo

Hogenacker

2012

J Eur Labor Stud

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The reaction of the German labor market to the Great Recession 2008/09 was relatively mild -especially compared to other countries. The reason lies not only in the specific type of the recession -which was favorable for the German economy structure -but also in a series of labor market reforms initiated between 2002 and 2005 altering, inter alia, labor supply incentives. However, irrespective of the mild response to the Great Recession, there are a number of substantial future challenges the German labor market will soon have to face. Female labor supply still lies well below that of other countries and a massive demographic change over the next 50 years will have substantial effects on labor supply as well as the pension system. In addition, due to a skill-biased technological change over the next decades, firms will face problems of finding employees with adequate skills. The aim of this paper is threefold. First, we outline why the German labor market reacted in such a mild fashion, describe current economic trends of the labor market in light of general trends in the European Union, and reveal some of the main associated challenges. Thereafter, the paper analyzes recent reforms of the main institutional settings of the labor market which influence labor supply. Finally, based on the status quo of these institutional settings, the paper gives a brief overview of strategies to combat adequately the challenges in terms of labor supply and to ensure economic growth in the future.

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Section: Income Splitting As a Source For Reduced Labor Supplymentioning

confidence: 99%

The German labor market after the Great Recession: successful reforms and future challenges

Caliendo

Hogenacker

2012

J Eur Labor Stud

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“…Moderately high levels in the liberal countries are further explained by tight links in these countries between employment status and a range of non-cash benefits (Gornick 1998), links that are often described as "workforcing". Women's employment in the continental countries is relatively depressed by a 2 combination of factors, including social security rules that discourage part-time work (Castles 8 forthcoming), tax code features (Gustafsson 1991), and a historical reliance on immigrant workers (Gustafsson 1994). …”

mentioning

confidence: 99%

Gender, the Welfare State, and Public Employment: A Comparative Study of Seven Industrialized Countries

Gornick¹,

Jacobs²

1998

American Sociological Review

169

100

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in A Comparative Study of Seven Industrialized Countries AbstractThis paper explores the influence of government employment on the gender gap in earnings in seven countries, using data from the Luxembourg Income Study (LIS). We raise and answer four questions about the effects of public sector employment on the gender gap in earnings. (1) Do governments offer jobs that are comparatively high paying? (2) Does public employment benefit some workers, such as low-paid workers, more than others? (3) Are public sector employment advantages explained by differences in worker characteristics and the occupational mix? (4) Finally, what is the effect of public employment --its extent and its pay structure --on gender gaps in earnings? The results indicate marked variation across liberal, conservative, and social democratic welfare states, but reveal a number of uniformities as well. We find that public-sector workers earn more, on average, than those working in the private sector in most countries in our sample, and most earnings advantages are concentrated on the lower end of the earnings distribution. Generally, a large share of the public/private earnings differential --especially in the social democratic and conservative countries --is explained by sectoral differences in worker characteristics and occupation. The effect of public employment on the overall gender gap in earnings is limited in most countries. We discuss the implications of these results for theory and research on gender and the welfare state.

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“…The design of the system of the taxation, which was calculated together for the spouses and increased in case of the family's second source of income, as well as generous benefits for childcare, have excluded women from paid employment at least until the child reached three. Together, these measures were secured the dominant traditional male breadwinner and female housewife gender contracts and formed a gender-asymmetric nature of the politics of the FRG (Gustafsson, 1991;Sainsbury, 1999;Korpi, Ferrarini and Englund, 2013).…”

Section: The Transformation Of Power and Public Discourse On Family Imentioning

confidence: 99%

The Impact of the Family Policy on the Transformation of Gender Roles in the Professional and Private Spheres on the Example of German Society

Sazonova¹

2015

MJSS

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Separate taxation and married women's labor supply

Cited by 83 publications

References 12 publications

The German labor market after the Great Recession: successful reforms and future challenges

The German labor market after the Great Recession: successful reforms and future challenges

Gender, the Welfare State, and Public Employment: A Comparative Study of Seven Industrialized Countries

The Impact of the Family Policy on the Transformation of Gender Roles in the Professional and Private Spheres on the Example of German Society

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