Die gemeinsame Besteuerung von Ehepartnern im Rahmen des Ehegattensplittings ist nach wie vor ein großes Hemmniss der Erwerbsbeteiligung von verheirateten Frauen am Arbeitsmarkt in Deutschland. In ihrem aktuellen Finanzkonzept fordert die SPD, das Ehegattensplitting durch eine...

Die Abschaffung des Ehegattensplittings zugunsten einer Individualbesteuerung mit übertragbarem Grundfreibetrag könnte gut 15 Milliarden Euro Mehreinnahmen erzielen. Das Arbeitsangebot von verheirateten Frauen würde spürbar steigen. Belastet würden vor allem besserverdienende Ehepaare mit...

Social norms and attitudes towards gender roles have been shown to have a large effect on economic outcomes of men and women. Many countries have introduced policies that aim at changing gender stereotypes, for example fathers' quota in parental leave schemes. In this paper, we analyze whether...

The expansion of all-day schools is currently enjoying a high priority in the political agenda. One of the reasons for this is the poor results of German pupils in the PISA study. This paper is to examine what effect the expansion of all-day schools will have on the labour force participation of...

Social norms and attitudes towards gender roles have been shown to have a large effect on economic outcomes of men and women. Many countries have introduced policies that aim at changing gender stereotypes, for example fathers' quota in parental leave schemes. In this paper, we analyze whether...

Frauen sind im Durchschnitt seltener bereit, in Wettbewerb mit anderen Personen zu treten als Männer. Dieser Gender Gap in der Neigung zu konkurrieren ist einer von vielen Gründen für Unterschiede in den Bildungs- und Karriereentscheidungen von Frauen und Männern und für weitere Gender Gaps...

Women are less willing than men to compete against others. This gender gap can partially explain the differences between women's and men's education and career choices, and the labor market disparities that result. The experiments presented here show that even though women are less willing than...

The paper extends a static discrete-choice labor supply model by adding participation and hours constraints. We identify restrictions by survey information on the eligibility and search activities of individuals as well as actual and desired hours. This provides for a more robust identification...