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Geschlechtergerechtigkeit des Einkommensteuersystems Mythos oder Wahrheit?

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  • Vanessa Mühlböck

Abstract

Anhand eines Vergleichs des österreichischen Einkommensbesteuerungssystems der Individualbesteuerung und des französischen Familiensplittingsystems kann gezeigt werden, dass ein Familiensplittingmodell nicht frauen- und familienfreundlich ist, sondern vielmehr Alleinverdienende mit hohen Einkommen steuerlich begünstigt. Weiters ist festzustellen, dass Alleinverdienende vorwiegend männlich und im oberen Einkommensbereich vorzufinden sind. Dies und die Tatsache, dass von derartigen Besteuerungsmodellen negative Arbeitsanreize auf ZuverdienerInnen ausgehen, lässt darauf schließen, dass solche Modelle keine Förderung der Geschlechtergerechtigkeit bewirken. Doch auch das österreichische Einkommensteuersystem, obschon ein System der Individualbesteuerung, ist keineswegs gendergerecht. Aufgrund von Analysen diverser Steuerstatistiken offenbart sich, dass steuerfreie Einkommensbestandteile bei Frauen ein geringeres Ausmaß annehmen als bei Männern. Frauen beziehen weiters im Durchschnitt nur 61,3% des Einkommens des durchschnittlichen Männereinkommens, wodurch für sie die Zugänglichkeit gewisser Steuerbegünstigungen erschwert wird und die daraus resultierende steuerliche Wirkung für sie geringer ist. Von Gendergerechtigkeit kann somit wegen der spezifischen Ausgestaltung des Einkommensteuersystems selbst in Österreich nicht gesprochen werden. Um eine solche zu verwirklichen, wären Maßnahmen von Nöten, die die wirtschaftliche Gleichstellung von Frauen und Männern im Erwerbsleben induzieren.

Suggested Citation

  • Vanessa Mühlböck, 2009. "Geschlechtergerechtigkeit des Einkommensteuersystems Mythos oder Wahrheit?," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 35(1), pages 45-64.
    • Handle: RePEc:clr:wugarc:y:2009v:35i:1p:45
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    1. Helene Dearing & Helmut Hofer & Christine Lietz & Rudolf Winter-Ebmer & Katharina Wrohlich, 2007. "Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Microsimulation Analysis," Fiscal Studies, Institute for Fiscal Studies, vol. 28(4), pages 463-495, December.
    2. Viktor Steiner & Katharina Wrohlich, 2008. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
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    Cited by:

    1. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2018. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems auf das Arbeitsangebot," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(2), pages 105-120, February.

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