Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …