Müller, Kai-Uwe; Wrohlich, Katharina - 2014 - This version: March 1st 2014, Preliminary and incomplete
care has been introduced for all children aged one year or older. Second, a new benefit called Betreuungsgeld has been … introduced that is granted to families who do not use public or publicly subsidized child care. Both reforms target children of … the same age group and both are unconditional on the parents income or employment status. In this paper, we present a …