This study evaluates the tax planning behavior of married couples with regard to the allocation of tax schedules between spouses in the context of the German income tax splitting. The focus lies on the disparities between East and West German couples since they experienced different political...

Traditionally, households have been seen as acting as a single unit when it comes to savings. Although this might be correct for some parts of household savings, we question the correctness of the unitary model with respect to non-mandatory retirement savings. To answer this question we analyze...

Traditionally, households have been seen as acting as a single unit when it comes to savings. Although this might be correct for some parts of household savings, we question the correctness of the unitary model with respect to non-mandatory retirement savings. To answer this question we analyze...

Der vorliegende Beitrag analysiert anhand eines natürlichen Experiments die mittelfristigen Effekte der Elterngeldreform in Ost- und Westdeutschland. Die Einführung des Elterngeldsim Jahr 2007 hat zu substanziellen Veränderungen in der mittelfristigen Erwerbsbeteiligung (drei bis fünf Jahre...

Der vorliegende Beitrag analysiert anhand eines natürlichen Experiments die mittelfristigen Effekte der Elterngeldreform in Ost- und Westdeutschland. Die Einführung des Elterngeldsim Jahr 2007 hat zu substanziellen Veränderungen in der mittelfristigen Erwerbsbeteiligung (drei bis fünf Jahre...

Using a natural experiment, we analyze the medium-term impact of a recent parental benefit reform, focusing on differential effects in East and West Germany. Our results indicate that the new policy led to substantial changes in labor market outcomes three to five years after childbirth:...

The UK's Labour Government has expanded means-testing of social security but attempted to do so while minimising the disincentive effects typically associated with such an approach. We test whether it has succeeded by reviewing the effect of 5 years of reforms on a range of incentives across the...

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...

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...

Die Riester-Förderung soll dazu beitragen, dass häufiger und mehr für die Altersvorsorge gespart wird. Der Einfluss der Riester-Förderung auf die Sparneigung von Haushalten mit niedrigem Einkommen ist dabei ein zentrales Kriterium zur ökonomischen Evaluation dieser Politik. Unsere...