There is a general consensus among both policy-makers and the general public that tax systems in induztrialized countries are too complicated and that it is generally desirable to have simpler tax systems. This…
Compared to other industrialized countries maternal labor supply in Germany is low, i.e. in terms of participation and because a large share of mothers is working parttime.An important determinant of maternal…
The increased use of automation and digitization at the work place is an important part of the public and academic debate on the future role of work in modern societies and potential reforms of the welfare state.…
The objective of this research project – which is financed by the Leibniz- ScienceCampus MannheimTaxation – is to study the causal effect of the type of health insurance (private vs public) on different health…
Das Bundesministerium für Wirtschaft und Energie (BMWi) hat als Teil des Rahmenvertrags „Ökonomische Bewertung verschiedener Reformoptionen im deutschen Steuer- und Transfersystem“ das Zentrum für Europäische…
Diese Expertise untersucht im Auftrag des Bundesministeriums für Familie, Senioren, Frauen und Jugend zwei Varianten für eine Reform des Kinderzuschlags, die auf eine Stärkung der Arbeitsanreize zielen. …
This project studies to what extent children benefit from (unconditional) cash transfers to families. In a first step, theoretical arguments for and against cash transfers (vs. in-kind benefits) and the existing…
The project examines individual and fiscal returns to education. The project has two sections. Section one analyses the relationship between educational background and unemployment, employment, and hours of…
In order to predict the economic, fiscal and socio-political consequences of reform proposals concerning taxes, contributions, and benefits, the Federal Ministry of Economic Affairs and Energy (BMWi) has signed a…