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 … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …

Using comprehensive data for West Germany, this paper investigates the determinants of establishment exit. We find that …

Germany, we find that works councils affect wage growth only in combination with collective bargaining. Wage adjustments to …

results in wage setting. It derives a time-varying indicator of union strength and confronts it with annual data for Germany …

Using a large administrative dataset for Germany, this paper compares employment developments in exiting and surviving … establishments. For both West and East Germany we find a clear "shadow of death" effect reflecting lingering illness: establishments … are more clearly visible in West than in East Germany. Our results also hold when applying a matching approach …

Using a large data set for Germany, we show that both the raw and the unexplained gender earnings gap are higher in …

Germany, we estimate the effect of tuition fees on the probability of applying for a university in the home state. We find a …