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...

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...

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...

Increasing work incentives for people with low incomes is a common topic in the policy debate across European countries. The ?Mini-Job? reform in Germany - introduced on April 1, 2003 - can be seen in line with these policies, exempting labour income below a certain threshold from taxes and...

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...

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...

We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...

Die gemeinsame Besteuerung von Ehepartnern im Rahmen des Ehegattensplittings ist nach wie vor ein großes Hemmniss der Erwerbsbeteiligung von verheirateten Frauen am Arbeitsmarkt in Deutschland. In ihrem aktuellen Finanzkonzept fordert die SPD, das Ehegattensplitting durch eine...

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...