Showing 1 - 10 of 16
In-work support through the tax-benefit system has proved to be an effective way of increasing labour supply of lone mothers and first earners in couples in a number of OECD countries. At the same time these instruments usually create negative employment incentives for secondary earners. This in...
Persistent link: https://www.econbiz.de/10013011178
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/10013155158
Germany, we estimate the effect of tuition fees on the probability of applying for a university in the home state. We find a …
Persistent link: https://www.econbiz.de/10013155573
Germany is known to have one of the lowest fertility rates among Western European countries and also relatively low … Germany we calculate first-round effects, which assume no behavioural changes and second-round effects, where we take labour …
Persistent link: https://www.econbiz.de/10012779181
in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
Persistent link: https://www.econbiz.de/10012783380
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/10013316748
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/10013316983
Germany, where subsidized child care is rationed and private child care is only available at considerably higher cost. I use a …
Persistent link: https://www.econbiz.de/10013317632
. The "Mini-Job" reform in Germany - introduced on April 1, 2003 - can be seen in line with these policies, exempting labour …
Persistent link: https://www.econbiz.de/10013317645
parental care work. Based on representative data for Germany we present an empirical analysis that shows greater support for …
Persistent link: https://www.econbiz.de/10014031119