Increasing work incentives for people with low income is a common topic in the policy debate across European countries. The 'Mini-Job' reform in Germany had a similar motivation. We carry out an ex-post evaluation to identify the short-run effects of this reform. Our identification strategy uses...

We analyze the role of distance to the nearest university in the demand for higher education in Germany. Distance could matter due to transaction costs or due to neighbourhood effects. We use data from the German Socio-Economic Panel (SOEP) combined with a database on university postal codes to...

These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this taxation scheme, because in his opinion it is not aimed at furthering families or children but making sure that a couple does not have to pay more taxes than two singles. He argues...

Several German states recently introduced tuition fees for university education. We investigate whether these tuition fees influence the mobility of university applicants. Based on administrative data of applicants for medical schools in Germany, we estimate the effect of tuition fees on the...

We develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between these two outcomes. To identify the effect of financial incentives on employment and fertility we exploit variation in the tax and transfer system, which differs by...

We analyse preferences for public, private or mixed provision of childcare theoretically and empirically. We model childcare as a publicly provided private good. Richer households should prefer private provision to either pure public or mixed provision. If public provision redistributes from...

[fre] Cette étude évalue les effets redistributifs de l'imposition sur le revenu et de ses composantes familiales en France et en Allemagne. Une attention particulière est portée au traitement accordé aux familles de différentes tailles, au vu, en particulier, de la prise de conscience en...

The extension of publicly provided or subsidized child care is currently one of the priorities of the political agenda in many European countries. In this article, the excess demand for subsidized child care slots in Germany is estimated using a partial observability model. The results show that...