In the absence of financial frictions, the purpose of thin capitalization rules is to limit multinational firms’ possibilities of engaging in tax planning via debt shifting. This paper analyzes the effects of thin capitalization rules in the case where firms have limited access to external...

This paper provides quasi-experimental evidence on the impact of paid leave legislation on fathers' leave-taking, as well as on the division of leave between mothers and fathers in dual-earner households. Using difference-in-difference and difference-in-difference-in-difference designs, we study...

The take-up rate of parental and paternity leave among fathers has been increasing in most Member States but it still remains relatively low. Covering all the EU Member States and Norway, this report looks at the most recent trends in terms of take-up of parental and paternity leave, existing...

The Maternity Leave Directive (92/85/EEC) is concerned with improvements in the safety and health at work of women who are pregnant, have recently given birth or who are breastfeeding. This report finds that nearly all Member States comply with the directive’s provision of granting at least...

Introduction -- Theories of welfare state and work-family policy reform -- Design and evolution of work-family policies: a European comparative overview -- Policy developments in Germany and Italy: from a shared focus on the male-breadwinner model to diverging paths after the 1990s -- How...

How to best provide incentives for a more gender-equal division of domestic work has entered policy debates in many Western countries. Growing evidence suggests that a gender-traditional division of household labor may result in lower fertility rates and greater risk of relationship breakdown...

Die meisten jungen Väter und Mütter in Deutschland wünschen sich eine gleichberechtigte(re) Teilhabe beider Partner in der Erwerbs- und Familienarbeit. Die gelebte Arbeitsteilung vieler Paare sieht jedoch oft anders aus. Die Bundesregierung reagiert nun mit Reformplänen zum Bundeselterngeld-...

This report provides a picture of where we stand and what we have learned so far about maternity and paternity rights across the world. It offers a rich international comparative analysis of law and practice relating to maternity protection at work in 185 countries and territories, comprising...

This works investigates parental employment patterns in Great Britain as well as in eastern and western Germany, and their changes over time. First, the study analyses maternal labour market behavior with a specific focus on differences by partnership status during the 1990s and 2000s. In a...

In this statistical paper, we focus on the relationship between parenthood and employment. We look into various related aspects and for each of those aspects we contrast men and women to investigate gender differences. The main aspects analysed include: employment rate differences between...

This paper investigates the question whether long-term human capital outcomes are affected by the duration of maternity leave, i.e. by the time mothers spend at home with their newborn before returning to work. Employing RD and difference-in-difference approaches, this paper exploits an...

When trading, firms choose between different payment contracts. As shown theoretically in Schmidt-Eisenlohr (forthcoming), this allows firms in international trade to optimally trade-off differences in financing costs and enforcement across countries. This paper provides evidence from a large...

This paper evaluates how access to paid parental leave affects labor market entrance for immigrating mothers with small children. Paid parental leave together with job protection may increase labor force participation among women but if it is too generous it may create incentives to stay out of...