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Begünstigungen und Belastungen familialer Erwerbs- und Arbeitszeitmuster in Steuer- und Sozialversicherungssystemen: Ein Vergleich zehn europäischer Länder

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  • Dingeldey, Irene

Abstract

Der Fokus der Studie liegt bei der Frage, ob die Regulierungen in den Steuer- und Sozialversicherungssystemen die in allen zehn untersuchten Ländern Entwicklung weg vom Ernährermodell und hin zum Zweiverdienerhaushalt als dominantem familialem Erwerbsmuster unterstützen oder eher behindern. Als Ergebnis können u.a. folgende, dem Mainstream der bisherigen Forschung widersprechende, Ergebnisse präsentiert werden: Von der formalen Regulierung "individualisiertes Steuersystem" oder "Splittingsystem" kann nicht direkt auf eine fehlende oder bestehende Begünstigung des Ernährermodells geschlossen werden. Erst das Einbeziehen von Freibetragsregelungen und der Steuerprogression sowie der Bezug zu den Einkommen in einzelnen Ländern zeigen letztlich die tatsächlichen Abgabenbelastungen. Splittingsysteme mit hoher Progression begünstigen vor dem Hintergrund hoher durchschnittlicher Einkommen, wie in Deutschland, nicht ausschließlich den Rückzug des zweiten Partners, also vor allem der Frauen, vom Arbeitsmarkt. Vielmehr wird auch die Kombination von einem Vollzeit- und einem Teilzeitarbeitsverhältnis in einem Haushalt gefördert.

Suggested Citation

  • Dingeldey, Irene, 1999. "Begünstigungen und Belastungen familialer Erwerbs- und Arbeitszeitmuster in Steuer- und Sozialversicherungssystemen: Ein Vergleich zehn europäischer Länder," Graue Reihe des Instituts Arbeit und Technik 1999-04, Institut Arbeit und Technik (IAT), Westfälische Hochschule, University of Applied Sciences.
    • Handle: RePEc:zbw:iatgra:199904
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    Cited by:

    1. Elke Holst, 2001. "Institutionelle Determinanten der Erwerbsarbeit: Zur Notwendigkeit einer Gender-Perspektive in den Wirtschaftswissenschaften," Discussion Papers of DIW Berlin 237, DIW Berlin, German Institute for Economic Research.
    2. Bosch, Gerhard & Kalina, Thorsten & Lehndorff, Steffen & Wagner, Alexandra & Weinkopf, Claudia, 2001. "Zur Zukunft der Erwerbsarbeit: Eine Positionsbestimmung auf der Basis einer Analyse kontroverser Debatten," Arbeitspapiere 43, Hans-Böckler-Stiftung, Düsseldorf.
    3. Alexandra Wagner, 2002. "Services and the employment prospects for women," Transfer: European Review of Labour and Research, , vol. 8(3), pages 435-455, August.

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