Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that, under each reform, the lion's share of the …

Germany is characterised by large gender gaps in the labour market. Both the gender pay gap as well as the gender gap …

comparison, more explicit. On the basis of microdata from the Socio Economic Panel (SOEP) for married couples in Germany, we …

Joint taxation is a tax subsidy for married couples in Germany. It strictly follows the ability to pay principle, and …