Kindergeld

As part of an overall evaluation of key marriage and family-related policies conducted on behalf of the Federal Ministry for Family, Senior Citizens, Women and Youths (BMFSFJ) and the Ministry for Finance (BMF), the study examines the effects of child benefit and family tax allowance on the following outcomes: female labor force participation, families´ financial stability and social involvement and birth rates. To identify the effects of monetary benefits the researchers focused on the reform of child benefit in 1996, which increased the child benefit considerably. In further efficiency analyses the study examines the direct and indirect costs of an increase in child benefit and relates the costs to the outcomes.