Kindergeld und Kinderfreibeträge in Deutschland: Evaluierung der Auswirkungen auf familienpolitische Ziele
作者： Janina Reinkowski , Stefan Bauernschuster , Timo Hener , Anita Fichtl , Natalia Danzer
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摘要: Im Gegensatz zur offentlich geforderten Kinderbetreuung, die Arbeitsmarktbeteiligung von Muttern erhoht und sich grostenteils selbst finanziert, konnen monetare Leistungen wie das Kindergeld zu negativen Beschaftigungseffekten bei fuhren. Die tatsachlichen Kosten einer Kindergelderhohung liegen dabei deutlich uber den nominalen Kosten.
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