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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 …
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Germany is known to have one of the lowest fertility rates among Western European countries and also relatively low … Germany we calculate first-round effects, which assume no behavioural changes and second-round effects, where we take labour …
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This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal taxation, combined with microsimulation and microeconometric techniques we derive the welfare function which makes the current German tax and transfer system for single women...
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