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Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
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This paper examines the effect of an expansion of subsidized early child care on maternal labor market outcomes. It contributes to the literature by analyzing, apart from the employment rate, the adjustment of agreed working hours and especially of preferred working hours. Semi-parametric...
Persistent link: https://www.econbiz.de/10014430025
Parental leave and child care are important instruments of family policies to improve work– family balance. This paper studies the impact of the substantial change in Germany’s parental leave system on maternal employment. The aim of the reform was to decrease birth-related maternal...
Persistent link: https://www.econbiz.de/10012144891
Der Koalitionsvertrag der Bundesregierung sieht bei der Lohnsteuer die Überführung der Steuerklassenkombination III/V für verheiratete Paare in das Faktorverfahren der Steuerklasse IV vor, mit dem Ziel, die wirtschaftliche Unabhängigkeit und Fairness zu stärken. Das Faktorverfahren könnte...
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It is often stated that certain occupations in Germany, because of "Demographic Change ", are dwindling, implying a labor shortage. We investigate the 10-year wage growth of young employees entering the labor market in different occupations. Our findings suggest that regional labor market...
Persistent link: https://www.econbiz.de/10013556616
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This paper presents preliminary results from an empirical analysis of the individual and macroeconomic deter-minants of reservation wages, using data from the German Socio-Economic Panel. The longitudinal aspect of the dataset provides an interesting perspective on the dynamics of reservation...
Persistent link: https://www.econbiz.de/10010495287
In the last decade the available labor force has expanded in Germany-despite the decline in the working-age population. The reason: labor market participation has increased, for women in particular and older people in general. Also noticeable was a rise in qualification level because...
Persistent link: https://www.econbiz.de/10011717052