Estimates of the labour supply effects of recent UK reforms in the area of direct taxes and benefits show that policy can have significant influence on the level of employment. We confirm this in a simulation of an in-work support system introduced into the German tax and benefit system. Our...

In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...

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...

Wie entwickelt sich das Risiko für Altersarmut in der nahen bis mittleren Frist? Welche Gruppen werden besonders von Altersarmut betroffen sein? Welche Auswirkungen haben derzeit diskutierte Rentenreformen auf die Entwicklung der Altersarmut? Es ist das Ziel dieser Simulationsstudie, Antworten...

Estimates of the labour supply effects of recent UK reforms in the area of direct taxes and benefits show that policy can have a significant influence on the level of employment. We confirm this in a simulation of an in-work support system introduced into the German tax and benefit system. Our...

In this paper we use a dynamic structural life-cycle model to analyze the employment, fiscal and welfare effects induced by unemployment insurance. The model features a detailed specification of the tax and transfer system, including unemployment insurance benefits which depend on an...

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...

The collective model of labour supply opened the household "black box" and allowed for individual treatment of partners in couples. However, the literature on labour supply has so far largely ignored a broader issue with special relevance to transition and developing countries - the distinction...