Child allowances in the social insurance

Child allowances in the social insurance

In contrast to the German tax law there are no child allowances in the social insurance. In this project we analyze their introduction, limited to the statutory pension insurance, using the ZEW tax-transfer simulation model.
We estimate the first round effect that is the relief for families (possibly softened through the interaction between the allowances with the tax and transfer systems) and the fiscal consequences.

In a second step we quantify the expected labor supply and labor demand adjustments (participation and hours of work). Third, we consider two ways of reciprocal financing that are through an increase in the contribution rate to the statutory pension insurance and through an increase of the VAT rate.

See here the final report (only in German).

Project members

Andreas Peichl

Andreas Peichl

Coordinator
Research Associate

To the profile
Holger Stichnoth

Holger Stichnoth

Leitung

To the profile
Florian Buhlmann

Florian Buhlmann

Researcher

To the profile
Max Löffler

Max Löffler

Junior Research Associate

To the profile
Sebastian Siegloch

Sebastian Siegloch

Leitung und Dean of Graduate Studies

To the profile

Contact

Researcher, Dr. Florian Buhlmann
Telefon +49 0621 1235-234