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Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
Persistent link: https://www.econbiz.de/10012301541
burden with respect to gainful employment and providing care. We propose a family working time model that incentivizes … fathers and – contrary to most conventional family policies – actively promotes the dual earner/dual carer paradigm. Combining … microsimulation and labor supply estimation, we empirically analyze the potential of the family working time model in the German …
Persistent link: https://www.econbiz.de/10011526058
burden with respect to gainful employment and providing care. We propose a family working time model that incentivizes … fathers and – contrary to most conventional family policies – actively promotes the dual earner/dual carer paradigm. Combining … microsimulation and labor supply estimation, we empirically analyze the potential of the family working time model in the German …
Persistent link: https://www.econbiz.de/10012985325
In this paper, we address the question whether family support via the income tax system is more generous in France than …, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries …) only for families with three children. -- income taxation ; family ; income distribution ; France ; Germany …
Persistent link: https://www.econbiz.de/10003227216
In this paper, we address the question whether family support via the income tax system is more generous in France than …, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries …
Persistent link: https://www.econbiz.de/10003230711
In this paper, we address the question whether family support via the income tax system is more generous in France than …, however not due to the French Family splitting but rather to the different definitions of taxable incomes in both countries …
Persistent link: https://www.econbiz.de/10012783380
Persistent link: https://www.econbiz.de/10011342522
Persistent link: https://www.econbiz.de/10011438419
Expanding public or publicly subsidized childcare has been a top social policy priority in many industrialized countries. It is supposed to increase fertility, promote children's development and enhance mothers' labor market attachment. In this paper, we analyze the causal effect of one of the...
Persistent link: https://www.econbiz.de/10011890135