This paper provides, for all OECD countries, an estimate of the net tax cost per currency unit of contribution to a tax-favoured retirement savings plan, using a present-value methodology. The latter takes into account the future flows of revenues foregone on accrued income and of revenues...

In August 2013, two child care reforms have come into effect at the same time: First, a legal claim to formal child care has been introduced for all children aged one year or older. Second, a new benefit called Betreuungsgeld has been introduced that is granted to families who do not use public...

Research on the immigrant paradox healthier behaviors and outcomes among more socioeconomically disadvantaged immigrants is mostly limited to the U.S. Hispanic population and to the study of birth outcomes. Using data from the Fragile Families Study and the Millennium Cohort Study, we expand our...

Identifying and explaining nativity-based inequalities in child development at an early age is essential for ensuring the smooth social integration of children in immigrant families. Using two nationally representative samples of children born in the United States and United Kingdom, we examine:...

This paper provides new empirical evidence on the effects of structural policies on household disposable incomes at different income levels. More specifically, it investigates the extent to which structural policies have differential long-run impacts on GDP per capita and on household incomes at...

Research on the immigrant paradox healthier behaviors and outcomes among more socioeconomically disadvantaged immigrants is mostly limited to the U.S. Hispanic population and to the study of birth outcomes. Using data from the Fragile Families Study and the Millennium Cohort Study, we expand our...

The substantial decline in private-sector saving rates observed in several OECD countries in the late 1990s coincided in several cases with a sharp increase in household financial net worth. This was seen by many observers as evidence that the strong rise in equity and residential property...

The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous...

In this paper a labor supply model with demand side rationing is estimated to analyze the economic policies that directly affect incentives to work as well as labor costs. The framework is applied to evaluate the employment effects of a federal minimum wage in Germany and the impact of employer-...

This paper analyzes the question why desired and actual sharing of market work and family duties among parents with young children in Germany fall apart. Potential explanations include financial incentives favoring the single-earner model, as well as constraints in choosing working hours due to...