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 …

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. …

Using a large administrative dataset for Germany, this paper compares employment developments in exiting and surviving … establishments. For both West and East Germany we find a clear "shadow of death" effect reflecting lingering illness: establishments … are more clearly visible in West than in East Germany. Our results also hold when applying a matching approach. …

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 …

Using comprehensive data for West Germany, this paper investigates the determinants of establishment exit. We find that …

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 …

find that spinoffs are less likely to exit than other startups. We show that in West and East Germany and in all sectors …

Based on representative micro data for Germany, we compare the incomes of self-employed with those of wage workers. Our …