Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer-system, we perform a comparative...

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfer system, we perform a comparative...

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...

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...

Mit der von der Bundesregierung in Auftrag gegebenen Gesamtevaluation ehe- und familienbezogener Leistungen wurden erstmals zentrale Instrumente der deutschen Familienpolitik systematisch und umfassend evaluiert. Dabei wurden folgende familienpolitische Ziele vorgegeben: die Sicherung der...

This study analyzes the effect of child care costs on the labor supply of mothers with preschool children in Germany using data from the German Socio-Economic Panel (2002). Child care costs are estimated on the basis of a sample selection model. A structural household utility model, which is...

We analyze the work incentives and labor supply effects of the so-called mini- jobs reform (subsidies of social security contributions to people with low-earnings jobs) introduced in Germany in April 2003. The analysis is based on a structural labor supply model embedded in a detailed...

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...

Parental leave and subsidized child care are prominent examples of family policies supporting the reconciliation of family life and labor market careers for mothers. In this paper, we combine different empirical strategies to evaluate the employment effects of these policies for mothers in...