Showing 1 - 5 of 5
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 … fertility of the childless and highly educated women. -- Employment ; fertility ; financial incentives …
Persistent link: https://www.econbiz.de/10003904913
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...
Persistent link: https://www.econbiz.de/10003377082
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 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 transfer-system, we perform a comparative...
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