Am 1. Januar 2007 wird das bisherige Erziehungsgeld durch das Elterngeld ersetzt. Danach erhalten Eltern, die zum Zwecke der Kinderbetreuung ihre Erwerbstätigkeit unterbrechen, im ersten Lebensjahr ihres Kindes Elterngeld in Höhe von 67 % des entfallenen Nettoerwerbseinkommens. Von dieser...

Microsimulation methods and models of labor market decisions have attracted a lot of attention as an approach to the assessment of consequences of family related policies in the area of labor market and fertility. We set these models in the context of relevant demographic theories and present...

Das Ehegattensplitting gilt als Besteuerungsprinzip, das der Förderung von Ehe und Familie dient. Ernst Niemeier ist der Auffassung, dass es vor allem die horizontale Steuergerechtigkeit wahren soll. Er setzt sich auch mit dem Diskussionsbeitrag eines Autorenteams des DIW auseinander, das...

In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...

Microsimulation methods and models of labor market decisions have attracted a lot of attention as an approach to the assessment of consequences of family related policies in the area of labor market and fertility. We set these models in the context of relevant demographic theories and present...

The COVID-19 pandemic and related closures of daycare centers and schools significantly increased the amount of care work done by parents. There is much speculation over whether the pandemic increased or decreased gender equality in parental care work. Based on representative data for Germany we...

Microsimulation methods and models of labor market decisions have attracted a lot of attention as an approach to the assessment of consequences of family related policies in the area of labor market and fertility. We set these models in the context of relevant demographic theories and present...

In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer...