Labor force participation rates of mothers in Austria and Germany are similar, however fulltime employment rates are …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …

In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt …