Two years ago, DIW Berlin introduced "Familienarbeitszeit", which offers wage replacement for families in which both partners decide to take on reduced full-time employment (working hours amounting to roughly 80 percent of a full-time job, henceforth referred to as "three-quarters employment")....

On January 1, 2017, the parental leave benefit will be celebrating its tenth anniversary. Although its implementation was fervidly debated, it has become a widely accepted family policy measure. Its impact on parental labor supply, the division oflabor between parents, fertility, and indicators...

A comprehensive, microdata-based analysis of the German tax system's distributional effects in 2015 shows that the total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower deciles. Income and corporate taxes are distinctly progressive....