Most literature on the relationship between childcare availability and maternal labour force participation examines childcare for preschool aged children. Yet families must continue to arrange childcare once their children enter primary school, particularly in countries where the school day ends...

This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive 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...