Gender-differentiated Effects of the Tax System on Labour Supply
Margit Schratzenstaller () and
WIFO Monatsberichte (monthly reports), 2018, vol. 91, issue 2, 105-120
Ever since the federal administration has introduced performance oriented budgeting, the gender-equality target of "Category 16 public revenues" aims to foster a more equal sharing of paid and unpaid work between women and men through the tax system. Achieving this gender-equality target depends on a number of factors. Both theoretical considerations and empirical evidence suggest that the tax system influences both the labour supply of women and the sharing of unpaid work between genders and thus the degree to which the Finance Ministry's gender-equality target will be met.
Keywords: Gleichstellungsziel; Abgabensystem; Arbeitsangebot; Gender (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:wfo:monber:y:2018:i:2:p:105-120
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