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 …

effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

. The "Mini-Job" reform in Germany -- introduced on April 1, 2003 -- can be seen in line with these policies, exempting …

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 …

regulations associated with the introduction of conscription in Germany in 1956. We estimate conscription to increase the …

public pension system. We calculate that, in the case of Germany, the fiscal consequences of the 6.4 year increase in age 65 …

This paper provides a snapshot of the stock of immigrants in Germany using the 1995 wave of the Microzensus with a … moderate actual public transfer payment dependence of migrants to Germany with the perception of migrants dependence on public …

recent studies analyze the impact of measures of employment promotion for the case of Germany, no comparable study exists on …