In Austria, only 8 percent of male workers but 45 percent of female workers are employed on a part-time basis (EU 27: 10 and 33 percent, respectively). At the same time, Austria has one of the highest gender pay gaps in the EU 27. Using EU-SILC data for the private sector in Austria, we...

Income from work is subject to a high tax burden, which at the lower end is mostly the result of high social insurance contributions. Alleviating this burden by reducing contributions to social insurance for low-income employees would increase the monthly net income by 5.2 percent for 90 percent...