Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …

Germany is known to have one of the lowest fertility rates among Western European countries and also relatively low … Germany we calculate first-round effects, which assume no behavioural changes and second-round effects, where we take labour …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …

Germany, we estimate the effect of tuition fees on the probability of applying for a university in the home state. We find a …

Germany, where subsidized child care is rationed and private child care is only available at considerably higher cost. I use a …

. The "Mini-Job" reform in Germany - introduced on April 1, 2003 - can be seen in line with these policies, exempting labour … interview months in the German Socio-Economic Panel, that allows us to distinguish groups that are (or are not) affected by the …

We analyze the role of distance from a university in the decision to attend higher education in Germany. Students who …