Secondary earners and fiscal policies in Europe

Women’s labour market participation is known to be responsive to fiscal (dis)incen-tives. The effects of different fiscal policies can be seen in increased hours worked, income earned or labour force participation rates for women. For potential entrants the effects can be seen in increased numbers starting work. This report examines work incentives and disincentives for secondary earners created by tax-benefit systems. Its aim is to identify potential work disincentives created by fiscal systems for secondary earners in couples.

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Year of publication:	2015
Authors:	Rastrigina, Olga ; Verashchagina, Alina ; Bettio, Francesca
Institutions:	Europäische Kommission / Generaldirektion Justiz und Verbraucher (contributor) ; Fondazione Giacomo Brodolini (contributor) ; Istituto per la Ricerca Sociale (contributor) ; enege (contributor)
Publisher:	Amt für Veröffentlichungen
Subject:	Besteuerung \| taxation \| Einkommen \| income \| EU \| Finanzpolitik \| fiscal policy \| Steuerpolitik \| taxation policy

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Executive Summary
1. Introduction
2. Literature review
3. A brief overview of tax-benefit systems in the European countries
4. Profile of secondary earners in today’s Europe
4.1. Household structure and couple types
4.2. Characteristics of secondary earners
5. Work incentives for secondary earners
5.1. The estimates of Marginal Effective Tax Rates based on EUROMOD
5.2. Comparing the estimates of Marginal Effective Tax Rates from EUROMOD and the OECD tax-benefit model
5.3 The estimates of Participation Tax Rates based on OECD tax-benefit model
6. Discussion: fiscal disincentives and employment patterns
6.1 Marginal Effective Tax Rates and work intensity
6.2 Participation Tax Rates and levels of employment
7. Concluding summary
Bibliography
Appendices
Table of figures
List of tables

Persistent link: https://www.econbiz.de/10011624801