This paper provides evidence that low private contributions to highly subsidised day care constrain mothers from working longer hours. We study the effects of a reform that abolished day care fees in Germany on parental labour supply. The reform removed private contributions to highly subsidised day care in the year before children enter primary school. We exploit the staggered reform across states ...
Regulatory bank levies set incentives for banks to reduce leverage. At the same time, corporate income taxation makes funding through debt more attractive. In this paper, we explore how regulatory levies affect bank capital structure, depending on corporate income taxation. Based on bank balance sheet data from 2006 to 2014 for a panel of EU-banks, our analysis yields three main results: The introduction ...
We regret to inform you that SOEP 2020 cannot take place this year. The call for papers on our SOEP2020 - 14th International German Socio-Economic Panel User Conference is online. Conference date: July 9-10, 2020, in Berlin! Please submit electronic versions of abstracts (up to 300 words) no later than JAN 31, 2020 to: soep2020@diw.de Researchers of all disciplines are invited to submit an abstract.The ...
