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Optimal Top Marginal Tax Rates under Income Splitting for Couples

This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top marginal tax rate converges to about ...

Maternal Employment and Gender Role Attitudes: Dissonance among British Men and Women in the Transition to Parenthood

This study examines how changes in gender role attitudes of couples after childbirth relate to women's paid work and the type of childcare used. Identifying attitude-practice dissonances matters because how they get resolved influences mothers' future employment. Previous research examined changes in women's attitudes and employment, or spouses' adaptations to each others' attitudes. This is extended ...

Inter- and Intragenerational Economic Mobility: Germany in International Comparison ; Dissertation

Multi-family Households in a Labour Supply Model: A Calibration Method with Application to Poland

Models of cooperative and noncooperative behaviour opened the household "black box" and allowed for individual treatment of partners in couples. However, labour supply literature has so far largely ignored a broader issue - the distinction of single versus multi-family ("complex") households. We propose a method to account for multi-family household structure by borrowing from recent applications of ...

A Socio-Economic Analysis of Youth Disconnectedness

Disconnectedness among youth can have several dimensions. From a socio-economic viewpoint, failure in school, unemployment and the lack of an intimate relationship are among the most important ones. In our samples from SOEP youth questionnaires, approximately 13% of young people in Germany between the ages of 17 and 19 are disconnected. The percentage of disconnected youths has been on the rise since ...

The Effects of Family Policy on Mothers' Labor Supply: Combining Evidence from a Structural Model and a Natural Experiment

Parental leave and subsidized child care are prominent examples of family policies supporting the reconciliation of family life and labor market careers for mothers. In this paper, we combine different empirical strategies to evaluate the employment effects of these policies for mothers in Germany. In particular we estimate a structural labor supply model and exploit a natural experiment, i.e. the ...

A Step in a New Direction: The Effect of the Parent's Money Reform of 2007 on Employment Rates of Mothers in Germany

Increasing maternal employment rates engage policies and people for decades. It is pushed but also questioned at the same time depending on whether women are regarded in first line as mothers or workers. In Germany, the male breadwinner model is traditionally favored. The parent's money reform of 2007 is regarded as a first step towards the dual earner - dual carer model by some scholars. Compared ...

Institutional Rearing Is Associated with Lower General Life Satisfaction in Adulthood

We analyzed whether individuals reared in institutions differ in their general life satisfaction from people raised in their families. The data comprised of 19,210 German adults (51.5% female) aged from 17 to 101 years and were provided by the SOEP, an ongoing, nationally representative longitudinal study in Germany. Compared to people raised in families, individuals reared in institutions reported ...

Wealth Distribution within Couples

While most studies on wealth inequality focus on the inequality between households, this paper examines the distribution of wealth within couples. For this purpose, we make use of unique individual level micro data from the German socio-economic panel study. In married and cohabiting couples men's net worth, on average, is 33,000euros higher than women's. We look at five different sets of factors (demographics, ...

Local Day-Care Quality and Maternal Employment: Evidence from East and West Germany

By investigating how locally available early childhood education and care quality relates to maternal employment choices, this study extended the literature which has mostly focused on the importance of day-care availability or costs. We provided differentiated analyses by the youngest child’s age and for West and East Germany to examine moderating influences of varying day-care supply and work-care ...