In-work support through the tax-benefit system has proved to be an effective way of increasing labour supply of lone mothers and first earners in couples in a number of OECD countries. At the same time these instruments usually create negative employment incentives for secondary earners. This in...

In this paper, we address the question whether family support via the income tax system is more generous in France than 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...

On January 1, 2017, the parental leave benefit will be celebrating its tenth anniversary. Although its implementation was fervidly debated, it has become a widely accepted family policy measure. Its impact on parental labor supply, the division oflabor between parents, fertility, and indicators...

Am 1. Januar 2017 feiert das Elterngeld sein zehnjähriges Bestehen. Gleichwohl die Einführung von einigen Diskussionen begleitet war, ist es inzwischen eine familienpolitische Leistung mit hoher Akzeptanz. Ihre Wirkung auf die Erwerbstätigkeit der Eltern, die partnerschaftliche...

Social norms and attitudes towards gender roles have been shown to have a large effect on economic outcomes of men and women. Many countries have introduced policies that aim at changing gender stereotypes, for example fathers' quota in parental leave schemes. In this paper, we analyze whether...

Social norms and attitudes towards gender roles have been shown to have a large effect on economic outcomes of men and women. Many countries have introduced policies that aim at changing gender stereotypes, for example fathers' quota in parental leave schemes. In this paper, we analyze whether...

In-work support through the tax-benefit system has proved to be an effective way of increasing the labor supply of lone mothers and first earners in couples in a number of OECD countries. At the same time, these instruments usually create negative employment incentives for secondary earners....

In this paper, we address the question whether family support via the income tax system is more generous in France than 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...

We apply a structural model of mothers' labor supply and child care choices to evaluate the effects of two childcare reforms in Germany that were introduced simultaneously in August 2013. First, a legal claim to subsidized child care became effective for all children aged one year or older....

In August 2013, two child care reforms have come into effect at the same time: First, a legal claim to formal child care has been introduced for all children aged one year or older. Second, a new benefit called Betreuungsgeld has been introduced that is granted to families who do not use public...