Gender-relevant Provisions in the Austrian Tax System

Women's employment and the sharing by women and men of paid and unpaid work are, i.a., influenced by the taxation of earnings through the wage tax and social security contributions. The Austrian tax system features several provisions that support an unequal distribution of paid and unpaid work between women and men. Moreover, the relatively high tax burden on earnings in general has a dampening effect on women's decisions on whether and to what extent to participate in the labour market, especially in the low and medium income groups.