a dynamic treatment approach to estimate the effect of having the first child now versus later on future employment for … very strong negative employment effects after childbirth. Although the employment loss is reduced over the first five years … following childbirth, it does not level off to zero. The employment loss is lower for mothers with a university degree. It is …

This paper compares the work attachment of French and German women after childbirth. Both fertility and employment of … mothers are higher in France than in Germany. Since the sample of mothers deciding on employment after a child is born might … women. Furthermore, it proved essential to distinguish between part-time and full-time employment. Background …

Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is … empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent … treatment. The tax liability depends on a company’s future employment expenses. Hence, we use micro-level data of realized …