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...

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...

The COVID-19 pandemic and related closures of daycare centers and schools significantly increased the amount of care work done by parents. There is much speculation over whether the pandemic increased or decreased gender equality in parental care work. Based on representative data for Germany we...