Showing 1 - 10 of 11
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/10003904913
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10003464061
Germany, where subsidized child care is rationed and private child care is only available at considerably higher cost. I use a … care ; labor supply ; discrete choice ; panel study ; Germany …
Persistent link: https://www.econbiz.de/10003377082
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/10003599699
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/10003571664
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 …
Persistent link: https://www.econbiz.de/10009530761
what extent business cycles or unemployment levels influence entries into entrepreneurship. Our analysis for Germany …
Persistent link: https://www.econbiz.de/10010229512
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. …
Persistent link: https://www.econbiz.de/10010473186
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/10010438895
We analyze whether start-up rates in different industries systematically change with business cycle variables. Using a unique data set at the industry level, we mostly find correlations that are consistent with counter-cyclical influences of the business cycle on entries in both innovative and...
Persistent link: https://www.econbiz.de/10011853760