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Mögliche Ansätze zur Unterstützung von Familien

Author

Listed:
  • Eva Festl

    (WIFO)

  • Hedwig Lutz

    (WIFO)

  • Margit Schratzenstaller-Altzinger

Abstract

Österreich gibt im internationalen Vergleich einen überdurchschnittlich hohen Anteil der Wirtschaftsleistung für Familienleistungen aus. Dennoch konnte weder eine Stabilisierung oder Steigerung der Fertilität noch das Ziel einer Gleichstellung im erforderlichen Umfang erreicht werden. Vor diesem Hintergrund geht die Studie der Frage nach, welche Auswirkungen unterschiedliche Ansätze der Familienförderung auf die Erwerbsbeteiligung von Frauen und auf die materielle Situation von Familien haben können. Dazu werden nationale und internationale Analysen für die österreichische Situation strukturiert aufbereitet und mögliche Effekte alternativer Strategien aufgezeigt. Davon ausgehend werden die unmittelbaren Konsequenzen verschiedener Maßnahmen zur Familienförderung für die öffentlichen Haushalte abgeschätzt und das "Familienpaket", als Element der Steuerreform 2009, evaluiert. Die Reformoptionen für das österreichische System der Familienförderung, welche die Studie abschließend skizziert, umfassen im Bereich der Geldleistungen insbesondere die Abschaffung des Alleinverdienerabsetzbetrags für kinderlose Familien sowie die Einführung eines einkommensabhängigen Kinderbetreuungsgeldes mit einer relativ geringen Bezugsdauer, einer Mindestinanspruchnahme durch den zweiten Elternteil sowie einer Auszahlungsobergrenze. Da eine quantitativ und qualitativ ausreichende Betreuungsinfrastruktur grundlegende Voraussetzung für die Steigerung und Sicherung der Frauenerwerbsbeteiligung ist, sind die jüngsten Schritte zu ihrem Ausbau zu begrüßen. Über die geplanten Investitionen hinaus wären aber weitere Ressourcen in diesen Bereich zu lenken. Schließlich soll in den Instrumentenkatalog der Vereinbarkeitspolitik neben dem Engagement der öffentlichen Hand sowie Instrumenten, die an der Ebene der privaten Haushalte ansetzen (etwa steuerliche Berücksichtigung von Kinderbetreuungskosten), auch die betriebliche Ebene einbezogen werden, etwa durch eine höhere steuerliche Förderung betrieblicher Betreuungseinrichtungen.

Suggested Citation

  • Eva Festl & Hedwig Lutz & Margit Schratzenstaller-Altzinger, 2010. "Mögliche Ansätze zur Unterstützung von Familien," WIFO Studies, WIFO, number 38701.
  • Handle: RePEc:wfo:wstudy:38701
    Note: With English abstract.
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    References listed on IDEAS

    as
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    Cited by:

    1. Tibor Paul Hanappi & Sandra Müllbacher, 2016. "Tax incentives and family labor supply in Austria," Review of Economics of the Household, Springer, vol. 14(4), pages 961-987, December.

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