This paper analyses two questions. First, how do otherwise similar people across four countries end up in fourdifferent employment states: 1) full-time with a regular contract, 2) part-time with a regular contract, 3) fixedterm contract full-time or part-time and 4) self-employed? Second, how do...

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...