Germany, where subsidized child care is rationed and private child care is only available at considerably higher cost. I use a …

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 …

Germany, where subsidized child care is rationed and private child care is only available at considerably higher cost. I use a …

Labor force participation rates of mothers in Austria and Germany are similar, however fulltime employment rates are …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of …

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 …

The extension of subsidized child care is currently on top of the political agenda in Germany. In this paper the excess …

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

basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …

effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …

marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …' social security contributions (SSC) on marginal employment in Germany. …