We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...

We investigate the choice of quality, or academic content, in higher education in a two-sector model. Individuals are differentiated according to their cost of acquiring human capital. A higher academic quality increases productivity upon training, but is also associated with higher cost of...

This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time allocation between market work and providing a household public good. We find that the optimal structure of differential taxation by gender is solely determined by spouses' relative...

We investigate externalities in higher education enrollment over the course of development in a two-sector model. Each sector works with only one type of labor, skilled or unskilled, and individuals are differentiated according to their cost of acquiring human capital.Both sectors exhibit...

We model choices between caring for an infant at home or through some market provision of child care. Maternal labor supply necessitates child care purchased in the market. Households are distinguished along three dimensions: (i) Exogenous income, (ii) the wage rate of the primary care giver and...

Im April dieses Jahres hat das Bundesverfassungsgericht die derzeit gültigen Vorschriften für die Bemessung der Grundsteuer für verfassungswidrig erklärt. Der Gesetzgeber wurde beauftragt, bis zum 31. Dezember 2019 eine Neuregelung zu treffen. Die Forschungsgruppe Steuer- und Finanzpolitik...

We analyse a model in which families may either be “traditional” single-earner with caring for the child at home or “modern” double-earner households using market child care. Family policies may favour either the one or the other group, like market care subsidies vs. cash for care....

We analyse a model in which families may either be 'traditional' single-earner with caring for the child at home or 'modern' double-earner households using market child care. Family policies may favour either the one or the other group, like market care subsidies vs. cash for care. Policies are...

Millionen Menschen in Deutschland sind von Altersarmut bedroht. Und das Risiko, von Altersarmut betroffen zu sein, wird in den nächsten Jahren vor allem durch den bevorstehenden Eintritt der Babyboomer-Generation in den Ruhestand noch steigen. Die umlagefinanzierte gesetzliche...

Der Deutsche Bundestag umfasst gegenwärtig 709 Abgeordnete. In keiner Legislaturperiode zuvor waren es so viele. Schließlich liegt die Sollstärke bei 598 Abgeordneten – 299 direkt gewählte Abgeordnete aus den Wahl­kreisen und ebenso 299 Abgeordnete, die über die Liste ins Parlament...