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(Gender-differentiated) Effects of Changes in Personal Income Taxation |
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| Authors: | Fink Marian Janová Jitka Nerudová Danuše Pavel Jan Schratzenstaller Margit Sindermann-Sinkiewicz Friedrich Spielauer Martin |
| Institution: | 1.Austrian Institute of Economic Research, Arsenal, Objekt 20, A-1030, Vienna, Austria ;2.Depart. of Statistics and Operation Analysis (FBE), Mendel University Brno, Zemědělská 1, 61300 Brno, 61300, Brno, Czech Republic ;3.Department of Accounting and Taxes (FBE), Mendel University Brno, Zemědělská 1, 61300 Brno, 61300, Brno, Czech Republic ;4.Department of Public Finance, University of Economics Prague, W. Churchill Sq. 4, 130 67, Prague, Czech Republic ;5.Parliamentary Budget Office, Dr.-Karl-Renner-Ring 3, A-1017, Wien, Austria ; |
| Abstract: | Intereconomics - One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and infl uence the distribution of paid and... |
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