According to current survey results the reconciliation of family and work is still very difficult for a lot of parents. Most parents seek to share gainful employment and family duties more equally. Yet, financial incentives often favor the conventional single- or one and a halfearner model. In a...

This paper analyzes the question why desired and actual sharing of market work and family duties among parents with young children in Germany fall apart. Potential explanations include financial incentives favoring the single-earner model, as well as constraints in choosing working hours due to...

This paper provides evidence over a long time period on the question of who bears the burden of social security contributions (SSC) in Germany. Following Alvaredo et al. (2016) we exploit kinks in the budget set generated by a drop in the marginal SSC rate at earnings caps. Based on...

The paper validates an empirical approach developed by Alvaredo and Saez (2007) which estimates the economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings distributions. The method utilizes discontinuities at earnings caps where the marginal SSC rate...

Two years ago, DIW Berlin introduced "Familienarbeitszeit", which offers wage replacement for families in which both partners decide to take on reduced full-time employment (working hours amounting to roughly 80 percent of a full-time job, henceforth referred to as "three-quarters employment")....

Vor zwei Jahren hat das DIW Berlin das Modell der Familienarbeitszeit vorgestellt. Es sieht eine Lohnersatzleistung für Familien vor, in denen sich beide Partner für eine reduzierte Vollzeittätigkeit (etwa 80 Prozent einer Vollzeitstelle) entscheiden. Die vorliegende Studie entwickelt dieses...

We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings distributions. The approach exploits discontinuities in earnings distributions at kinks in the budget set which are informative about tax incidence. Contrary to most research on SSC...

Umfragen zeigen, dass die Vereinbarkeit von Familie und Beruf für viele Eltern nach wie vor schwierig ist. Ein Großteil der Eltern wünscht sich eine gleichmäßigere Aufteilung von Familien- und Erwerbsarbeit. Finanzielle Gründe sprechen aber häufig für ein klassisches Ein- oder...

The paper extends a static discrete-choice labor supply model by adding participation and hours constraints. We identify restrictions by survey information on the eligibility and search activities of individuals as well as actual and desired hours. This provides for a more robust identification...