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<section name="raw"> <SEQUENTIAL> <record key="001" att1="001" value="167317" att2="167317">001 167317</record> <field key="037" subkey="x">englisch</field> <field key="050" subkey="x">Forschungsbericht</field> <field key="076" subkey="">Ökonomie</field> <field key="079" subkey="y">http://www.ihs.ac.at/publications/eco/es-213.pdf</field> <field key="079" subkey="z">Dearing, Helene - et al., Why are Mothers Working Longer Hours in Austria than in Germany? (pdf)</field> <field key="079" subkey="y">http://ideas.repec.org/p/ihs/ihsesp/213.html</field> <field key="079" subkey="z">Institute for Advanced Studies. Economics Series; 213 (RePEc)</field> <field key="100" subkey="">Dearing, Helene</field> <field key="103" subkey="">Institute for Advanced Studies (IHS), Vienna, Austria</field> <field key="104" subkey="a">Hofer, Helmut</field> <field key="107" subkey="">Institute for Advanced Studies (IHS), Vienna, Austria</field> <field key="108" subkey="a">Lietz, Christine</field> <field key="111" subkey="">Institute for Advanced Studies (IHS), Vienna, Austria</field> <field key="112" subkey="a">Winter-Ebmer, Rudolf</field> <field key="115" subkey="">Department of Economics, University of Linz, Linz, Austria</field> <field key="116" subkey="a">Wrohlich, Katharina</field> <field key="119" subkey="">German Institute for Economic Research (DIW), Berlin, Germany</field> <field key="331" subkey="">Why are Mothers Working Longer Hours in Austria than in Germany?</field> <field key="335" subkey="">A Comparative Micro Simulation Analysis</field> <field key="403" subkey="">1. Ed.</field> <field key="410" subkey="">Wien</field> <field key="412" subkey="">Institut für Höhere Studien</field> <field key="425" subkey="">2007, June</field> <field key="433" subkey="">27 pp.</field> <field key="451" subkey="">Institut für Höhere Studien; Reihe Ökonomie; 213</field> <field key="451" subkey="h">Kunst, Robert M. (Ed.) ; Fisher, Walter (Assoc. Ed.) ; Ritzberger, Klaus (Assoc. Ed.)</field> <field key="461" subkey="">Economics Series</field> <field key="517" subkey="c">from the Table of Contents: Introduction; Differences and Similarities between Austria and Germany; Empirical Methodology and</field> <field key="Dat" subkey="a">; Summary and Conclusions; References; Appendixes: Tables; Calculating "expected costs of child care";</field> <field key="542" subkey="">1605-7996</field> <field key="544" subkey="">IHSES 213</field> <field key="700" subkey="">J22</field> <field key="700" subkey="">H31</field> <field key="700" subkey="">H24</field> <field key="720" subkey="">Labor supply</field> <field key="720" subkey="">Micro simulation</field> <field key="720" subkey="">Family policy</field> <field key="720" subkey="">Income taxation</field> <field key="720" subkey="">Austria</field> <field key="720" subkey="">Germany</field> <field key="753" subkey="">Abstract: Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are</field> <field key="muc" subkey="h">higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the</field> <field key="tax" subkey="">transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply models of both</field> <field key="cou" subkey="n">tries, we interchange two important institutional characteristics of the two countries, namely (i) the definition of the tax</field> <field key="uni" subkey="t">within the personal income tax and (ii) the parental leave benefit scheme. As our analysis shows, differences in mothers'</field> <field key="emp" subkey="l">oyment patterns can partly be explained by the different tax systems: While Germany has a system of joint taxation with</field> <field key="inc" subkey="o">me splitting for married couples, Austria taxes everyone individually, which leads to lower marginal tax rates for secondary</field> <field key="ear" subkey="n">ers than the German system.;</field> </SEQUENTIAL> </section> Servertime: 0.249 sec | Clienttime:
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