Papers by Katharina Wrohlich
Applied Economics, 2008
The extension of subsidized child care is currently on the top of the political agenda in Germany... more The extension of subsidized child care is currently on the top of the political agenda in Germany. In this paper the excess demand for subsidized child care slots is estimated using a partial observability model in the style of Abowd and Farber (1982). The results show that more than 50 percent of children aged 0-3 are queuing for child care slots, whereas only 10 percent of children aged 4-6 years are queuing. For children in the younger age group about 255,000 child care slots are missing. This number comes close to the government's plan to expand subsidized child care by 230,000 slots.
Die gemeinsame Besteuerung von Ehepartnern im Rahmen des Ehegattensplittings ist nach wie vor ein... more Die gemeinsame Besteuerung von Ehepartnern im Rahmen des Ehegattensplittings ist nach wie vor ein großes Hemmniss der Erwerbsbeteiligung von verheirateten Frauen am Arbeitsmarkt in Deutschland. In ihrem aktuellen Finanzkonzept fordert die SPD, das Ehegattensplitting durch eine Individualbesteuerung mit Unterhaltsabzug zu ersetzen, entsprechend den bereits geltenden Regelungen für geschiedene Eheleute. Simulationsrechnungen des DIW Berlin zeigen, dass eine solche Reform nur geringe
The joint taxation of married couples in Germany with full income splitting is still a major hind... more The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the participation of married women in the labor market. In their current financial proposals, the SPD (Social Democratic Party) is calling for income splitting for married couples to be replaced by individual taxation with maintenance deductions, in accordance with existing schemes for
Microsimulation methods and models of labor market decisions have attracted a lot of attention as... more Microsimulation methods and models of labor market decisions have attracted a lot of attention as an approach to the assessment of consequences of family related policies in the area of labor market and fertility. We set these models in the context of relevant demographic theories and present them from the point of view of their potential as tool to guide
Labor force participation rates of mothers in Austria and Germany are similar, however full-time ... more Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfersystem, we perform a comparative micro simulation exercise. After estimating structural labor supply models of both countries, we interchange two
In this paper we develop a structural model of female employment and fertility which accounts for... more In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer system which differs by employment state and number of children. To this end we simulate in
Am 1. Januar 2007 wird das bisherige Erziehungsgeld durch das Elterngeld ersetzt. Danach erhalten... more Am 1. Januar 2007 wird das bisherige Erziehungsgeld durch das Elterngeld ersetzt. Danach erhalten Eltern, die zum Zwecke der Kinderbetreuung ihre Erwerbstätigkeit unterbrechen, im ersten Lebensjahr ihres Kindes Elterngeld in Höhe von 67 % des entfallenen Nettoerwerbseinkommens. Von dieser Reform wird unter anderem erwartet, dass Mütter zu einem früheren Wiedereinstieg in den Beruf ermutigt werden. Bisherige Reformen, die primär darin
Scandinavian Journal of Economics, 2012
AbstractMeans‐tested student aid might affect enrollment in higher education. To derive the poten... more AbstractMeans‐tested student aid might affect enrollment in higher education. To derive the potential influence of student aid, we use a tax‐benefit microsimulation model. The effect is a non‐linear function of parental income, with variation as a result of bracket creeping and various reforms. Therefore, the effect of student aid on enrollment can be separated from the effects of income and
Increasing work incentives for people with low incomes is a common topic in the policy debate acr... more Increasing work incentives for people with low incomes is a common topic in the policy debate across European countries. The "Mini-Job" reform in Germany - introduced on April 1, 2003 - can be seen in line with these policies, exempting labour income below a certain threshold from taxes and employees' social security contributions. We carry out an ex-post evaluation to
SSRN Electronic Journal, 2000
In this paper we develop a structural model of female employment and fertility which accounts for... more In this paper we develop a structural model of female employment and fertility which accounts for intertemporal feedback effects between the two outcomes. We identify the effect of financial incentives on the employment and fertility decision by exploiting variation in the tax and transfer system which differs by employment state and number of children. To this end we simulate in detail the effects of the tax and transfer system including child care costs. The model provides estimates of structural preferences of women which can be used to study the effect of various policy reforms. In particular, we show that increasing child care subsidies conditional on employment increases labor supply of all women as well as fertility of the childless and highly educated women.
Income support policies and household decisions
Die Vereinbarkeit von Beruf und Familie ist seit einiger Zeit eines der wichtigsten familienpolit... more Die Vereinbarkeit von Beruf und Familie ist seit einiger Zeit eines der wichtigsten familienpolitischen Ziele. Zum einen, weil es Eltern, insbesondere Müttern, erleichtert werden soll, erwerbstätig zu sein. Zum anderen, weil die Hoffnung besteht, dass die Geburtenrate steigt, wenn berufliche und familiäre Belange besser in Einklang gebracht werden können. Beiden Zielen gleichzeitig näher zu kommen, fällt indes schwer. So würde
Cesifo Economic Studies, 2004
We analyze potential labor supply effects of a shift from the current German system of taxation o... more We analyze potential labor supply effects of a shift from the current German system of taxation of married couples to a system of limited real income splitting on the basis of econometric household labor supply model embedded in a tax-benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to one limited
Longevity, life-cycle employment and fiscal policy (joint with Victoria Prowse) Welfare Analysis of Tax reforms, a non-welfarist approach, Mimeo, (joint with Andre Decoster)
SSRN Electronic Journal, 2000
Microsimulation methods and models of labor market decisions have attracted a lot of attention as... more Microsimulation methods and models of labor market decisions have attracted a lot of attention as an approach to the assessment of consequences of family related policies in the area of labor market and fertility. We set these models in the context of relevant demographic theories and present them from the point of view of their potential as tool to guide effective policy making with the aim to reconcile the objectives of increasing female participation and fertility and reducing poverty levels among families with children.
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Papers by Katharina Wrohlich