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 …

Der Beitrag evaluiert die Wirkungen eines Betreuungsgeldes in Deutschland bei gleichzeitigem Ausbau der öffentlich …

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 …

-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a …

Arbeitsmarktpolitik vor und nach den Hartz-Reformen. Ergebnisse der bei flächendeckenden Arbeitsmarktreformen in Deutschland erstmals …

Die Lockerung des Kündigungsschutzes ist ein wesentliches Element der im Januar 2004 in Deutschland in Kraft gesetzten … Legislation: A Road to More Employment? A key feature of the recent labor market reforms in Germany is liberalization of dismissal …

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 …

Deutschland. Mit Hilfe der Generationenbilanzierung werden die Nettosteuerzahlungen von Zuwanderern von ihrer Ankunft im … Aufnahmeland bis an ihr Lebensende geschätzt. Wenn künftige Einwanderer der heute in Deutschland lebenden Ausländerbevölkerung … to Germany. Generational accounts for native and alien residents are distinguished to assess what might be the lifetime …