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Taxing childcare: Effects on family labor supply and children
Gathmann, Christina; Sass, Björn - 2012
Previous studies report a wide range of estimates for how female labor supply responds to childcare prices. We shed new light on this question using a reform that raised the prices of public daycare. Parents respond by reducing public daycare and increasing childcare at home. Parents also reduce...
Persistent link: https://www.econbiz.de/10010282633
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Vereinbarkeit von Familie und Beruf: wie konsistent sind die Reformen?
Eichhorst, Werner; Thode, Eric - 2009
Erwerbstätigkeit und Familiengründung zu einer echten Entweder-oder-Entscheidung. In Deutschland und vielen anderen OECD-Ländern wurden … Jahre kohärent ausgestaltet waren und die Vereinbarkeit von Familie und Beruf verbessert haben. Beim Blick auf Deutschland … dem zum Teil entgegen. Insgesamt befindet sich Deutschland in einer durchaus widersprüchlichen Übergangssituation. …
Persistent link: https://www.econbiz.de/10010269615
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Targeting fertility and female participation through the income tax
Azmat, Ghazala; González, Libertad - 2009
We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children....
Persistent link: https://www.econbiz.de/10010271318
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Is universal child care leveling the playing field? Evidence from non-linear difference-in-differences
Havnes, Tarjei; Mogstad, Magne - 2010
Advocates of a universal child care system offer a two-fold argument: Child care facilitates children's long-run development, and levels the playing field by benefiting in particular disadvantaged children. Therefore, a critical element in evaluating universal child care systems is to measure...
Persistent link: https://www.econbiz.de/10010269807
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Optimal family policy in the presence of moral hazard, when the quantity and quality of children are stochastic
Cigno, Alessandro; Luporini, Annalisa - 2009
We examine the second-best family policy under the assumption that both the number and the future earning capacities of the children born to a couple are random variables with probability distributions conditional on unobservable parental actions. Potential parents take their decisions without...
Persistent link: https://www.econbiz.de/10010269114
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Child Poverty and Family Transfers in Southern Europe
Matsaganis, Manos; Levy, Horacio; Mercader-Prats, Magda; … - 2005
The drive to reduce child poverty is of particular interest in southern Europe, where the subsidiary role of the State in matters of family policy has implied that programmes of public assistance to poor families with children are often meagre or not available at all. The paper examines the...
Persistent link: https://www.econbiz.de/10010276087
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Taxing Childcare: Effects on Childcare Choices, Family Labor Supply and Children
Gathmann, Christina; Sass, Björn - 2017
Previous studies report a range of estimates for the response of female labor supply and childcare attendance to childcare prices. We shed new light on these questions using a policy reform that raises the price of public daycare. After the reform, children are 8 percentage points less likely to...
Persistent link: https://www.econbiz.de/10011744525
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Taxing Childcare: Effects on Family Labor Supply and Children
Gathmann, Christina; Sass, Björn - Institute for the Study of Labor (IZA) - 2012
Previous studies report a wide range of estimates for how female labor supply responds to childcare prices. We shed new light on this question using a reform that raised the prices of public daycare. Parents respond by reducing public daycare and increasing childcare at home. Parents also reduce...
Persistent link: https://www.econbiz.de/10011279367
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Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - Institute for the Study of Labor (IZA) - 2007
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 …
Persistent link: https://www.econbiz.de/10005566716
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Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben
Schneider, Hilmar; Bonin, Holger - 2005
Der Beitrag untersucht die Arbeitsmarktwirkungen einer vom Deutschen Gewerkschaftsbund vorgeschlagenen Subventionierung der Sozialbeiträge über einen allgemeinen Freibetrag. Im Rahmen eines mit SOEP-Daten geschätzten diskreten Arbeitsangebotsmodells werden die Wohlfahrtseffekte des Konzepts...
Persistent link: https://www.econbiz.de/10010262206