Aggregate hours worked per working-age person decreased in Austria by 25% from 1970 to 2005. During the same time period, taxes increased, particularly the effective marginal tax rate on labor income. Using a standard general equilibrium growth model with taxes, I quantitatively assess the role...

In Österreich leisteten im Jahr 2012 knapp 170.000 Personen 68 Mio. unbezahlte Überstunden. Zwei Drittel davon wurden von Angestellten erbracht. Unbezahlte Überstunden werden vor allem von höherqualifizierten Beschäftigten geleistet. Für Unternehmen bedeuten unbezahlte Überstunden eine...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer-system, we perform a comparative...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer system, we perform a comparative...