in Germany. We argue that in the European institutional context the availability of public day care and informal child …

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 …

western Germany during the 1980s and 1990s. It is argued that regional opportunity structures as well as local patterns of …