This study analyzes the effect of child care costs on the labor supply of mothers with preschool children in Germany using data from the German Socio-Economic Panel (2002). Child care costs are estimated on the basis of a sample selection model. A structural household utility model, which is...

We analyze potential labor supply effects of a shift from the current German system of joint taxation of married couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a tax-benefit model. Our simulation results show...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfersystem, we perform a comparative...

Der Ausbau von Ganztagsschulen genießt derzeit – u.a. auf Grund des schlechten Abschneidens deutscher Schüler bei der PISA-Studie – hohe Priorität in der politischen Agenda. In diesem Beitrag soll untersucht werden, wie sich der Ausbau von Ganztagsschulen auf die Erwerbsbeteiligung von...

In this paper, I suggest an empirical framework for the analysis of mothers' labor supply and child care choices, explicitly taking into account access restrictions to subsidized child care. This is particularly important for countries such as Germany, where subsidized child care is rationed and...