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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/10003904913

Introducing family tax splitting in Germany : how would it affect the income distribution and work incentives?

Steiner, Viktor (contributor); … - 2006

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

Labor supply and child care choices in a rationed child care market

Wrohlich, Katharina (contributor) - 2006

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

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/10003599699

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

Haan, Peter (contributor); Wrohlich, Katharina (contributor) - 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/10003571664

Why did self-employment increase so strongly in Germany?

Fritsch, Michael; Kritikos, Alexander; Sorgner, Alina - 2015

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

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/10010438895

Business cycles and start-ups across industries : an empirical analysis of German regions

Konon, Alexander; Fritsch, Michael; Kritikos, Alexander - 2018

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

Are senior entrepreneurs happier than who? : the role of income and health

Fritsch, Michael; Sorgner, Alina; Wyrwich, Michael - 2023

entrepreneurs as compared to paid employees and particularly retirees in Germany. The analysis identifies income and health status …

Persistent link: https://www.econbiz.de/10014419229