Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/130165 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
FAU Discussion Papers in Economics No. 04/2016
Verlag: 
Friedrich-Alexander-Universität Erlangen-Nürnberg, Institute for Economics, Nürnberg
Zusammenfassung: 
We exploit the 1996 reform of the German child benefit program to identify the causal effect of child benefits on fertility. Generally, the reform increased child benefits. However, the exact amount of the increase varied by household income and sibship size. We use this heterogeneity of the reform to identify causal effects on fertility using a difference-in-differences setting. We apply the large samples of the German Mikrozensus and the rich data of the German Socioeconomic Panel (SOEP). The child benefit reform did not yield robust or statistically significant fertility effects for low income couples. We find some support for positive fertility effects for higher income couples deciding on a second birth.
Schlagwörter: 
child benefits
fertility
tax allowance
causal effect
difference-in-differences
Mikrozensus
SOEP
JEL: 
J13
I38
C54
Dokumentart: 
Working Paper

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