Abstract Around half of women in employment subject to social insurance contributions work part-time; this proportion is significantly higher than for men. Whilst there is debate in Germany about ‘lifestyle part-time work’, other reasons are often at play: social norms, the significantly higher proportion of unpaid care work performed by women, and negative financial incentives often make it unattractive, particularly for married women, to increase their hours of paid work. A reform of the joint taxation of married couples, the abolition of tax breaks for mini-jobs, and of non-contributory co-insurance could make paid work more attractive to women. The increased financial burden on married couples should be offset through redistribution, e.g. via a revised tax scale or higher child-related benefits.
Katharina Wrohlich (2026) studied this question.