We examine the gender wage gap in Austria from 2005 to 2017 using data from EU-SILC. The raw wage gap declined from 18.6 log
points in 2005 to 14.9 log points in 2017. We use standard decomposition techniques that correct for differences in the distributions
of human capital, and other variables, between men and women. All calculated decompositions indicate that the unexplained
part of the gender wage gap decreased substantially over the last ten years. The decrease of the unexplained gender wage gap
between the largest gap in this period (2006) and the most recent gap (2017) ranges from 3.7 log points to 8.5 log points
depending on the decomposition approach. Using the approach developed by Neumark (1988), the corrected wage gap shrank from
8.7 (8.8) log points in 2005 (2006) to 5.1 log points in 2017. The main reason for the decline in wage differences is the
relative improvement of women's observed and unobserved characteristics.
The design of tax systems has a considerable impact on the personal distribution of income and wealth at the household and
the individual level. Due to gender-differentiated socio-economic conditions, taxation may affect men and women differently.
One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work
incentives and influence the distribution of paid and unpaid work between men and women. The paper presents an overview of
the microsimulation results for selected provisions of the personal income tax system done with EUROMOD (a tax-benefit microsimulation
model for the European Union) for six selected Member States: Germany, Austria, Spain, Czech Republic, United Kingdom and
European Union's Horizon 2020 research and innovation program 2014-2018
The design of tax systems has a considerable impact on the distribution of income and wealth at the household and the individual
level, and due to gender-differentiated socio-economic conditions also in a gender perspective. One of the most important
areas of taxation is the taxation of personal incomes. Besides the level of income tax rates and the design of the income
tax schedule (progressive versus flat tax schedule), the system of household taxation (joint versus individual taxation),
the determination of taxable income and the design of tax exemptions (tax allowances versus credits), particularly child-related
ones, are crucial determinants of the distributional effects and work incentives of the personal income tax. The study presents
an overview of the microsimulation results for selected provisions of the personal income tax system on income distribution
and work incentives. The microsimulations are based on EUROMOD for six selected EU countries: Germany, Austria, Spain, Czech
Republic, UK, and Sweden, countries of different "families" of welfare and taxation traditions.