Men earn less under working time accounts: a puzzle?

摘要

In recent years more and more working time accounts (WTA) have been introduced. From a theoretical perspective both employers and employees benefit from such an instrument. Indeed, empirical studies show that life satisfaction of workers is larger under a WTA regime than under a non-WTA regime. However, more detailed investigations in this article reveal wages to be lower for men under WTA regimes. Why should men accept WTA when they earn less? Subgroup analyses show that these results are only