This study examines the impact of the charging of tuition fees between 2006 and 2014 in several German federal states on the number of first-year student enrollments. Since Germany is known for a tuition-free education policy at public institutions, the fundamental question arises of whether,...

In general, day care subsidies are accepted as a means of creating equal chances for both children and mothers in the labour market. Although there is a broad consensus that the use of children's day care should be publicly supported, there is no consensus on how this should be done. Moreover,...

In general, day care subsidies are accepted as a means of creating equal chances for both children and mothers in the labour market. Although there is a broad consensus that the use of children's day care should be publicly supported, there is no consensus on how this should be done. Moreover,...

In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done....

In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done....

I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....