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(Gender-differentiated) Effects of Changes in Personal Income Taxation

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Intereconomics

Abstract

One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and infl uence the distribution of paid and unpaid work between men and women.

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Authors and Affiliations

  1. Austrian Institute of Economic Research, Arsenal, Objekt 20, A-1030, Vienna, Austria

    Marian Fink, Margit Schratzenstaller & Martin Spielauer

  2. Depart. of Statistics and Operation Analysis (FBE), Mendel University Brno, Zemědělská 1, 61300 Brno, 61300, Brno, Czech Republic

    Jitka Janová

  3. Department of Accounting and Taxes (FBE), Mendel University Brno, Zemědělská 1, 61300 Brno, 61300, Brno, Czech Republic

    Danuše Nerudová

  4. Department of Public Finance, University of Economics Prague, W. Churchill Sq. 4, 130 67, Prague, Czech Republic

    Jan Pavel

  5. Parliamentary Budget Office, Dr.-Karl-Renner-Ring 3, A-1017, Wien, Austria

    Friedrich Sindermann-Sinkiewicz

Authors
  1. Marian Fink
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  2. Jitka Janová
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  3. Danuše Nerudová
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  4. Jan Pavel
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  5. Margit Schratzenstaller
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  6. Friedrich Sindermann-Sinkiewicz
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  7. Martin Spielauer
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Corresponding authors

Correspondence to Marian Fink, Jitka Janová, Danuše Nerudová, Jan Pavel, Margit Schratzenstaller, Friedrich Sindermann-Sinkiewicz or Martin Spielauer.

Additional information

Marian Fink, Austrian Institute of Economic Research, Vienna, Austria.

Jitka Janová, Mendel University Brno, Czech Republic.

Danuše Nerudová, Mendel University Brno, Czech Republic.

Jan Pavel, University of Economics Prague, Czech Republic.

Margit Schratzenstaller, Austrian Institute of Economic Research, Vienna, Austria.

Friedrich Sindermann-Sinkiewicz, Parliamentary Budget Office, Vienna, Austria.

Martin Spielauer, Austrian Institute of Economic Research, Vienna, Austria.

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Cite this article

Fink, M., Janová, J., Nerudová, D. et al. (Gender-differentiated) Effects of Changes in Personal Income Taxation. Intereconomics 54, 146–154 (2019). https://doi.org/10.1007/s10272-019-0813-4

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  • DOI: https://doi.org/10.1007/s10272-019-0813-4

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