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Die Neugestaltung der Finanzierung des Mutterschutzes - ein Kommentar zum Mutterschutz-Urteil des Bundesverfassungsgerichtes

Author

Listed:
  • Dorothea Alewell
  • Kerstin Pull

Abstract

Das Urteil des Bundesverfassungsgerichtes verpflichtet den Gesetzgeber, bis Ende 2005 eine neue Regelung zur Finanzierung der Lohnersatzleistungen während des Mutterschutzes zu erlassen. Das Bundesverfassungsgericht hat in seinem Urteil zwar offen gelassen, welche Finanzierungsvariante der Gesetzgeber wählen sollte. Jedoch wird eine Ausweitung des in Deutschland für Kleinbetriebe mit bis zu 20 Mitarbeitern bereits praktizierten Umlageverfahrens U2 auf alle Betriebe in die Diskussion gebracht. Prof. Dr. Dorothea Alewell, Universität Jena, und Prof. Dr. Kerstin Pull, Universität Tübingen, kommen zu dem Ergebnis, dass ein Übergang vom individuellen Arbeitgeberzuschuss hin zu einer allgemeinen Umlagefinanzierung bzw. Pflichtversicherung zwar eine Minderung der Benachteiligung von Frauen auf dem Arbeitsmarkt erwarten lässt, die arbeitgeberseitig anfallenden Kosten des Mutterschutzes würden jedoch weiterhin auf den Faktor Arbeit überwälzt (nunmehr auf Männer und Frauen) mit den zu befürchtenden negativen Auswirkungen auf die Beschäftigung. Eine steuerfinanzierte Lösung wäre aus ihrer Sicht deutlich vorzuziehen, weil sie das gesellschaftliche Ziel des Schutzes von Schwangeren und jungen Müttern auf eine breite gesellschaftliche Finanzierungsbasis stellt und dabei zugleich negative Wirkungen auf die Arbeitsmarktposition von Frauen vermeidet.

Suggested Citation

  • Dorothea Alewell & Kerstin Pull, 2005. "Die Neugestaltung der Finanzierung des Mutterschutzes - ein Kommentar zum Mutterschutz-Urteil des Bundesverfassungsgerichtes," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(04), pages 22-27, February.
    • Handle: RePEc:ces:ifosdt:v:58:y:2005:i:04:p:22-27
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    References listed on IDEAS

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    More about this item

    Keywords

    Mutterschutz; Finanzierung; Umlageverfahren; Lohnersatzleistungen; Beschäftigung; Deutschland;
    All these keywords.

    JEL classification:

    • J13 - Labor and Demographic Economics - - Demographic Economics - - - Fertility; Family Planning; Child Care; Children; Youth

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