Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany

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Can Child Care Policy Encourage Employment and Fertility? Evidence from a Structural Model (2009, background): “that cross elasticities between spouses are either not significant or of little importance ( Steiner and Wrohlich, 2004 ) and this provides justification for this assumption.”
The Parental Leave Benefit Reform in Germany: Costs and Labour Market Outcomes of Moving towards the Nordic Model (2008, unknown): “11 A detailed description and motivation of the model, which follows the approach of van Soest (1995), is given in Steiner and Wrohlich (2004).”
The excess demand for subsidized child care in Germany (2008, background): “In general, the relatively low employment rate of German mothers can be related to the negative work incentives that result from joint income taxation (Steiner and Wrohlich, 2004 ) and the generous parental leave scheme (Lauer and Weber, 2003 ).”
Labor Supply and Child Care Choices in a Rationed Child Care Market (2006, result): “estimated jointly. The similarity of the elasticities obtained from this model as compared to the elasticities obtained by Steiner and Wrohlich (2004) is encouraging evidence that the simple assumption that the labor supply behavior of the husband can be treated as exogenous does not lead to biase”