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In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...
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wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
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in Germany and elsewhere. …
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