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 …

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …

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 …

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

proposals for Germany: i) a reduction in the social security tax in the low-wage sector, ii) a publicly financed expansion of … deregulation reform are relatively small due to the small size of the professional services in Germany.Policy reforms i) and ii …

- the case of Portugal; 2) a positive but stable role of education in terms of inequality - Austria, Finland, France … - Germany and Greece. We thus find that in most countries dispersion in earnings increases with educational levels and that …

Trade and migration have become more important in recent years for Austria and Germany. The transition in Central and …