Günther, Tom; Schneider, Ulrich C.; Stürmer-Heiber, Fabian - 2023
We use German administrative and survey data to investigate the heterogeneity of parttime penalties in hourly wages and … growth rates. Exploiting tax reforms for identification, we find substantial heterogeneity in part-time wage penalties from … −28.3% to −7.2% compared to full-time. The heterogeneity in wage growth penalties is less pronounced. Both penalties do …