Immer mehr Kinder in Deutschland nutzen eine Kindertagesbetreuung. Wie beeinflusst die Familienpolitik diese Nutzung? Wie wirken einzelne ehe- und familienpolitische Maßnahmen und inwiefern unterscheiden sich diese Wirkungen für unterschiedliche Familientypen? Diesen Fragen widmet sich der...

We apply a structural model of mothers’ labor supply and child care choices to evaluate the effects of two child care reforms in Germany that were introduced simultaneously. A legal claim to subsidized child care became effective for children aged 1 year or older. Moreover, a new child care...

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...