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Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis

Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007

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

Persistent link: https://www.econbiz.de/10010260923

Preferences for childcare policies: theory and evidence

Borck, Rainald; Wrohlich, Katharina - 2008

We analyse preferences for public, private or mixed provision of childcare theoretically and empirically. We model childcare as a publicly provided private good. Richer households should prefer private provision to either pure public or mixed provision. If public provision redistributes from...

Persistent link: https://www.econbiz.de/10010265034

Optimal taxation: the design of child related cash- and in-kind-benefits

Haan, Peter; Wrohlich, Katharina - 2007

This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal taxation, combined with microsimulation and microeconometric techniques we derive the welfare function which makes the current German tax and transfer system for single women...

Persistent link: https://www.econbiz.de/10010264977

Can child care policy encourage employment and fertility? Evidence from a structural model

Haan, Peter; Wrohlich, Katharina - 2009

In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...

Persistent link: https://www.econbiz.de/10010271140

Two steps forward - one step back? Evaluating contradicting child care policies in Germany

Müller, Kai-Uwe; Wrohlich, Katharina - 2014

reforms in Germany that were introduced simultaneously in August 2013. First, a legal claim to subsidized child care became …

Persistent link: https://www.econbiz.de/10010369604

Peer effects in parental leave decisions

Welteke, Clara; Wrohlich, Katharina - 2016

during a narrow window around a cutoff date, induced by a parental leave benefit reform in Germany. The reform encourages …

Persistent link: https://www.econbiz.de/10011527246

The family working time model: Toward more gender equality in work and care

Müller, Kai-Uwe; Neumann, Michael; Wrohlich, Katharina - 2016

Since the millennium, the labor market participation of women and mothers is increasing across European countries. Several work/care policy measures underlie this evolution. At the same time, the labor market behavior of men and fathers, as well as their involvement in care work, is relatively...

Persistent link: https://www.econbiz.de/10011527247

Labor Supply and Child Care Choices in a Rationed Child Care Market

Wrohlich, Katharina - 2006

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

Persistent link: https://www.econbiz.de/10010260944

Income Taxation and Household Size: Would French Family Splitting Make German Families Better off?

Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina - 2005

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 …

Persistent link: https://www.econbiz.de/10010324234

Do entrepreneurs really earn less?

Sorgner, Alina; Fritsch, Michael; Kritikos, Alexander - 2014

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

Persistent link: https://www.econbiz.de/10010435309