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...

In Germany, imposition of benefit cuts for non-compliant welfare recipients depends on the policy of the local welfare agencies resulting in considerable regional variation, expressed in milder and stricter sanction regimes. Findings from international studies show, that benefit sanctions can...

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...

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...

The number of long-term unemployed in Germany has stagnated at around one million for several years. Despite excellent labour market conditions, the long-term unemployment rate is well above the OECD average. Therefore, the "carrot and stick" principle of Hartz reforms is in clear need of...

The Sample of Integrated Welfare Benefit Biographies (SIG) is a new administrative longitudinal microdata set representative of recipients of Germany's main welfare programme, the Unemployment Benefit II (UB II, Arbeitslosengeld II). The data set contains detailed longitudinal information on...

Representative survey results have shown a stable approval rate for implementing unconditional basic income of between 45 and 52 percent in Germany since 2016/17. In European comparison, this approval rate is low. Younger, better educated persons, and those at risk of poverty support the concept...

This article uses data from the German microcensuses of 2007 and 2012 to examine gender differences in welfare reliance among lone parents. Binary logistic regression was employed as the method of analysis. We show that the risk of welfare benefit receipt is lower among lone fathers than lone...