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Based on a structural model of fertility and female labour force supply with unobserved heterogeneity and state … generous earnings-related transfer. The model predicts a short-term fertility effect of about 4%, which is consistent with … recent quasi-experimental evidence. The fertility effect is strongest for first births and increases with income. We use the …
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Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...
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