Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer-system, we perform a comparative...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer system, we perform a comparative...

In seinem „Beitragskinderurteil“ vom 3.4.2001 hat das Bundesverfassungsgericht eine verfassungswidrige Benachteiligung von Familien in der sozialen Pflegeversicherung festgestellt und zugleich den Gesetzgeber verpflichtet, bis Ende 2004 einen Ausgleich der Benachteiligung „innerhalb dieses...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer-system, we perform a comparative...

Soziale Sicherung gehört in der Europäischen Union zwar zu den primär nationalstaatlichen Aufgaben, doch gehen von der europäischen Ebene vielfältige Einflüsse aus, von Entscheidungen der Kommission, im Ministerrat oder durch den Europäischen Gerichtshof wie auch allgemein durch direkt...

In several OECD countries, public pay-as-you-go financed pension systems have undergone major reforms in which future retirement benefit promises have been scaled down. A consequence of these reforms is that especially in countries with a tight tax-benefit linkage, the retirement benefit claims...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer-system, we perform a comparative...