Labor force participation rates of mothers in Austria and Germany are similar, however fulltime employment rates are …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of …

security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …

Germany experienced a unique rise in the level of self-employment in the first two decades following unification … employees and the overall level of self-employment in West Germany, their explanatory power is much lower for the stronger … increase of solo self-employment and of self-employment in former socialist East Germany. …

entrepreneurship in Germany between 1991 and 2010, the first two decades after reunification. We investigate the socioeconomic … increase in self-employment in Germany by 40 percent which can partly be attributed to the transformation process of East … Germany and to the shift to the service sector. We notice a yearly start-up rate of 1 percent among the working population …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …

Germany, where subsidized child care is rationed and private child care is only available at considerably higher cost. I use a …