reading to them. Children from educationally disadvan-taged households attend early childhood education less often; their … threaten to re-duce the supply of skilled labour and innovative strength in Germany. The diminishing educational opportunities … begin with the fact that parents from educationally disadvantaged households are less able to support their children by …

Eltern können die Kosten für die Betreuung ihrer Kinder von der Einkommensteuer absetzen. Dies geschieht aktuell durch …In Germany, parents' taxable income base is reduced by the costs of childcare. The way this is done at the moment is … regulations concerning childcare costs do not support the ability-to-pay principle. This paper discusses how the costs of children …