Ein wesentlicher Diskussionspunkt bei der Reform der gesetzlichen Krankenversicherung (GKV) ist die Gestaltung der interpersonellen Umverteilung - des sozialen Ausgleiches für Geringverdiener. Die derzeit vorgeschlagenen Modelle unterscheiden sich im Wesentlichen in der unterschiedlichen...

There has been little empirical work evaluating the sensitivity of fertility to financial incentives at the household level. We put forward an identification strategy that relies on the fact that variation of wages induces variation in benefits and tax credits among comparable households. We...

The aggregate fiscal burden of all family-supporting fiscal programs in Germany amounts to 321.1 bill. DM in 2000 and to 328.1 bill. DM in 2001. These amounts increase to 345.0 bill. DM (353.4 bill. DM) if payments for educational support and expenditures to universities for educational purposes...

This paper provides a unified treatment of externalities associated with fertility and human capital accumulation as they relate to pension systems. It considers as overlapping generations model in which every generation consists of high earners and low earners with the proportion of types being...

In an overlapping-generations model with endogenous birth rates, I design a reform of the pay-as-you-go pension system, which internalises positive externalities of children - their pension contributions. Individuals may differ in their preferences for children and their ability to have children...

The employment behavior of mothers is strongly influenced by labor market regulations and certain institutional arrangements, which both vary greatly across European countries. Using the European Community Household Panel (ECHP) 1994-2001 for Denmark, Germany, Italy and the United Kingdom, which...

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...

There has been little empirical work evaluating the sensitivity of fertility to financial incentives at the household level. We put forward an identification strategy that relies on the fact that variation of wages induces variation in benefits and tax credits among comparable households. We...