Winter-Ebmer, Rudolf; Wrohlich, Katharina; Dearing, Helene - Institut für Volkswirtschaftslehre, … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of …