Gender-differentiated incentive effects of taxation
Within performance-oriented budgeting applied at the federal level, every federal ministry is obliged to formulate a gender equality objective. According to the gender equality objective pursued by the Ministry of Finance the tax system is to contribute to a more equal distribution of paid and unpaid work between women and men. Against this background the study provides a literature survey over empirical results regarding the influence of taxes on female labour supply, the distribution of paid and unpaid work within couples, educational decisions, and female entrepreneurship. Moreover, the most important tax provisions within the Austrian tax systems impacting female labour market participation and the distribution of paid and unpaid work are identified.