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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 … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10003471772
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 … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10003599699
In-work support through the tax-benefit system has proved to be an effective way of increasing labour supply of lone mothers and first earners in couples in a number of OECD countries. At the same time these instruments usually create negative employment incentives for secondary earners. This in...
Persistent link: https://www.econbiz.de/10011388330
Persistent link: https://www.econbiz.de/10002062133
Persistent link: https://www.econbiz.de/10001972923
The extension of subsidized child care is currently on top of the political agenda in Germany. In this paper the excess …
Persistent link: https://www.econbiz.de/10002658252
security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a …
Persistent link: https://www.econbiz.de/10002203441
Germany, we estimate the effect of tuition fees on the probability of applying for a university in the home state. We find a …
Persistent link: https://www.econbiz.de/10003885093
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/10003889513
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/10003755931