Article in Journal
Child Allowances and Tax Deductions for Children in Germany: Evaluation of their Impact on Family Policy Goals
Helmut Rainer, Stefan Bauernschuster, Natalia Danzer, Anita Fichtl, Timo Hener, Christian Holzner, Janina Reinkowski
ifo Institut, München, 2013
ifo Schnelldienst, 2013, 66, Nr. 09, 28-36
ifo Institut, München, 2013
ifo Schnelldienst, 2013, 66, Nr. 09, 28-36
Unlike state-subsidised childcare, which increases the labour market participation of mothers and largely finances itself, monetary benefits like child allowance can lead to negative employment effects among mothers. The actual costs of an increase in child benefits are significantly above the nominal costs.
JEL Classification: J130, J180, J220, J160