This paper describes the ifo Tax and Transfer Behavioral Microsimulation Model (ifo-MSM-TTL), a policy microsimulation model for Germany. The model uses household microdata from the German Socio-Economic Panel and firm data from the German Linked Employer-Employee Dataset. This microsimulation model consists of three components: First, a static module simulates the effects of a tax-benefit reform on ...
One of the main drivers of gender inequality is the unequal distribution of paid work between men and women, in particular, after the birth of a child. In this study, we examine how a man’s employment flexibility, specifically his weekly hours of employment and schedule autonomy, influence his female partner’s return to employment after the birth of a first child using the German Socio-Economic Panel. ...