Mokre Patrick (2019), Ausnahmezustand Geringverdienst? Ursachen der Beschäftigungsverhältnisse unter der Steuergrenze. Wirtschaft und Gesellschaft 2019, Band 45 Nr.2, S. 203-227

Abstract

Wage income lower than the minimum threshold for taxation is an exception. However, the share of low-income earners in Austria is substantial: A quarter of all wage earners and 12% of all employees. The extensive literature on the subject agrees that low income is an exceptional situation that can be traced to atypical employment and demographic factors. Based on the 2016 micro-census, I estimate the impact of both demographic and labor relations-factors on low-income susceptibility. I conclude that low income in Austria is more likely to affect women and young people, workers with lower formal education, those with care responsibilities, part-time employees and temporary workers.