Germany experienced a unique rise in the level of self-employment in the first two decades following unification … employees and the overall level of self-employment in West Germany, their explanatory power is much lower for the stronger … increase of solo self-employment and of self-employment in former socialist East Germany. …

We analyze the sources of the rise in the levels of self-employment in Germany since reunification by applying the non …-linear Blinder-Oaxaca decomposition technique. This analysis is performed separately for East and West Germany in order to account …

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 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 …

Based on representative micro data for Germany, we compare the incomes of self-employed with those of wage workers. Our …

Germany experienced a unique rise in the level of self-employment in the first two decades following unification … employees and the overall level of self-employment in West Germany, their explanatory power is much lower for the stronger … increase of solo self-employment and of self-employment in former socialist East Germany. …

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 …

Based on representative micro data for Germany, we compare the incomes of self-employed with those of wage workers. Our …