Teilzeitarbeit von Frauen: Auswirkung finanzieller Fehlanreize und Reformoptionen

Abstract

Around half of women in employment subject to social insurance contributions work part-time; this proportion is significantlyhigher than for men. Whilst there is debate in Germany about ‘lifestyle part-time work’, other reasons are often at play: social norms, thesignificantly higher proportion of unpaid care work performed by women, and negative financial incentives often make it unattractive,particularly for married women, to increase their hours of paid work. A reform of the joint taxation of married couples, the abolition oftax breaks for mini-jobs, and of non-contributory co-insurance could make paid work more attractive to women. The increased financialburden on married couples should be offset through redistribution, e.g. via a revised tax scale or higher child-related benefits.