Third, marginal income tax rates for second earners, typically women, are very high, creating disincentives for working long hours. Fourth, a non-negligible net wage gap (about 7%) triggers specialisation whereby the least paid person in the household spends relatively more time looking after the children. Finally, women often hit a “glass ceiling”, making it difficult to mount the corporate ladder to senior positions of responsibility, which are rarely available on a part-time basis.