https://link.springer.com/content/pdf/10.2307%2F3343168.pdf

Development as Freedom

Introduction: Institutional Change, Capitalist Development PART I: GRADUAL CHANGE: FIVE SECTORAL TRAJECTORIES 1. Five Sectors 2. Industry-wide Collective Bargaining: Shrinking Core, Expanding Fringes 3. Intermediary Organization: Declining Membership, Rising Tensions 4. Social Policy: The Rise and Fall of Welfare Corporatism 5. Public Finance: The Fiscal Crisis of the Postwar State 6. Corporate Governance: The Decline of Germany Inc. PART II: SYSTEMIC CHANGE: PATTERNS AND CAUSES 7. Systemic Change: Five Parallel Trajectories 8. From System to Process 9. Endogenous Change: Time, Age, and the Self-Undermining of Institutions 10. Time's Up: Positive Externalities Turning Negative PART III: DISORGANIZATION: BRINGING CAPITALISM BACK IN 11. Disorganization as Liberalization 12. Convergence, Non-convergence, Divergence 13. 'Economizing' and the Evolution of Political-Economic Institutions 14. Internationalization 15. German Unification 16. History 17. Bringing Capitalism Back In

(Reseña) Re-Forming Capitalism: Institutional Change in the German Political Economy.

Analyses regularly feature claims that European welfare states are in the process of creating an adult worker model. The theoretical and empirical basis of this argument is examined here by looking first at the conceptual foundations of the adult worker model formulation and then at the extent to which social policy reform in western Europe fits with the argument. It is suggested that the adult worker formulation is under-specified. A framework incorporating four dimensions—the treatment of individuals vis-a`-vis their family role and status for the purposes of social rights, the treatment of care, the treatment of the family as a social institution, and the extent to which gender inequality is problematized—is developed and then applied. The empirical analysis reveals a strong move towards individualization as social policy promotes and valorizes individual agency and self-sufficiency and shifts some childcare from the family. Yet evidence is also found of continued (albeit changed) familism. Rather than an unequivocal move to an individualized worker model then, a dual earner, Spring 2011

/pdf/what-adult-worker-model-a-critical-look-at-recent-social-1spel9wmjh.pdf

What Adult Worker Model? A Critical Look at Recent Social Policy Reform in Europe from a Gender and Family Perspective

The availability of public day care is often assumed to be crucial to the compatibility of childrearing and women's employment. This article takes a multilevel perspective in investigating the role of child care in childbearing decisions in western Germany. Using information on the local supply of public day care and data from the German Socio-Economic Panel, we estimated first and second birth risks from the 1980s and 1990s. We found that access to informal care arrangements increases the probability of entering parenthood, but we did not find any statistically significant effect of the public day care provision on fertility. This result points to shortcomings in the institutional setup of the German day care (and welfare) regime and to potentially relevant unobserved dimensions of child care.

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A Multilevel Analysis of Child Care and Women's Fertility Decisions in Western Germany

Preface xvii CHAPTER 1: Introduction 1 PART I: FRAMEWORK CHAPTER 2: An Integrated View 13 CHAPTER 3: The Social Objective 35 PART II: OPTIMAL TAXATION CHAPTER 4: Optimal Income Taxation 53 CHAPTER 5: Elaboration and Extensions 80 CHAPTER 6: Income and Commodity Taxation 122 PART III: GOVERNMENT EXPENDITURES CHAPTER 7: Transfer Payments 151 CHAPTER 8: Goods and Services 179 PART IV: ADDITIONAL ASPECTS OF TAXATION CHAPTER 9: Taxation of Capital 221 CHAPTER 10: Taxation of Transfers 249 CHAPTER 11: Taxation and Social Security 275 CHAPTER 12: Taxation of Families 315 PART V: DISTRIBUTIVE JUSTICE AND SOCIAL WELFARE CHAPTER 13: Welfare 347 CHAPTER 14: Social Welfare Function 370 CHAPTER 15: Other Normative Criteria 391 CHAPTER 16: Conclusion 407 References 417 Index 455

The Theory of Taxation and Public Economics

. The concepts that address different paths to transformation of the welfare state as a ‘workfare’, an ‘enabling’ or an ‘activating’ state share the idea that traditional welfare policies, mostly aiming at decommodification, are more and more replaced by social policies emphasising (re-)commodification. Activating labour market policy therefore is supposed to play a central role within the paradigm shift of welfare state policies. It is understood to involve a mix of the enforcement of labour market participation, the conditioning of rights and growing obligations of the individual at one side, and an increase of services in order to promote employability and restore social equity at the other. In this article, the different perceptions of the workfare and the enabling state perspectives on the positive and negative aspects of activating policies are reconstructed as ‘pure forms’ in order to obtain theoretical standards against which the empirical cases of activating labour market policies in Denmark, the United Kingdom and Germany are characterised and compared. The actual reform path is described by a combination of two indicators: the strength of the workfare and the strength of the enabling elements of the activating labour market policies. The evidence on activating labour market reforms confirms that in both dimensions a move in the same direction is taking place, but without producing growing convergence. Different welfare state types keep on producing different mixes of workfare and enabling policies, leading to very different levels of decommodification and (re-)commodification. Thus, an ongoing divergence of policies also exists within the new paradigm of an activating labour market policy, although single countries seem to change their alignment to a particular welfare state type.

Between workfare and enablement – The different paths to transformation of the welfare state: A comparative analysis of activating labour market policies

Drawing on neo-classical assumptions many studies generally assume negative effects of female labour supply with systems of married couples' joint taxation. By comparing the structure of rewards or concessions contained in the various tax systems for particular family employment patterns with the frequency distributions of the various family patterns of labour force participation that can be observed in ten different European countries, however, a clear ‘shaping effect’ of tax systems can not be found. This leads to the conclusion that the systems of family taxation alone can not explain emerging family patterns of labour force participation. Only if various social policies, such as the design of the tax system and labour market regulation, family policy, and – most important – childcare supply are coordinated to support a certain model of families' labour force participation that is in line with the preferences of families can a shaping effect be found.

European Tax Systems and their Impact on Family Employment Patterns

Der mit den Begriffen „workfare“, „enabling“ oder „social investement state“ bzw. als „Aktivierender Wohlfahrtsstaat“ bezeichnete Paradigmenwechsel beinhaltet eine Neujustierung des klassischen Spannungsverhaltnisses von Sozialpolitik, namlich der gleichzeitigen Forderung von Dekommodifizierung und Rekommodifizierung. Der vorliegende Artikel versucht anhand eines Vergleichs aktivierender Arbeitsmarktpolitik in Danemark, Grosbritannien und Deutschland zu zeigen, dass in allen Landern die Kommodifizierung von Arbeitskraft zum zentralen Ziel avanciert, das sowohl uber eine Verstarkung des Arbeitszwangs als auch eine Ausweitung befahigender Politiken umgesetzt wird. Die Herausbildung verschiedener nationaler Varianten aktivierender Arbeitsmarktpolitik wird dabei anhand der Starke bzw. dem Umfang von Zwang und Befahigung bzw. deren jeweiliger Kombination festgemacht. Vor diesem Hintergrund kann die Umsetzung des Paradigmenwechsels aufgrund unterschiedlicher Ausgangsbedingungen und Reformpolitiken als weitgehend pfadabhangiger Wandel charakterisiert werden.

Wohlfahrtsstaatlicher Wandel zwischen „Arbeitszwang“ und „Befähigung“

Familien bzw. die sinkenden Geburtenraten erregen in Deutschland zunehmend offentliche Aufmerksamkeit. Analyse und Diskussion von Zusammenhangen zwischen Familienentwicklung und den politisch-institutionell zu gestaltenden Moglichkeiten der Vereinbarkeit von Familie und Beruf fur beide Partner sind dabei jedoch vergleichsweise selten. Dies mag darauf zuruckzufuhren sein, dass in Deutschland die Forderung der Erwerbsbeteiligung von Frauen bzw. Muttern als mogliche familienpolitische Problemlosung im Widerspruch zu Traditionen der Problemlosung von Arbeitsmarktkrisen steht. Eine der zentralen Strategien deutscher Arbeitsmarktpolitik war und ist die Verringerung der Erwerbsbeteiligung – und dazu gehoren imDiese kommt einerseits durch den Mehrbedarf von Kindern zustande sowie andererseits durch die reduzierte Arbeitsmarktteilhabe von Eltern im Vergleich zu Kinderlosen. Neben Alleinerziehenden sind – bislang kaum diskutiert – insbesondere auch Alleinverdienerhaushalte mit Kindern von einer Prekarisierung der Einkommenssituation bedroht. Insbesondere mit Kindern uber 13 Jahren verfugen entsprechende Haushalte uber nur wenig mehr als die Halfte des bedarfsgewichteten1 Nettoeinkommens kinderloser Zweiverdienerhaushalte. Sind beide Elternteile erwerbstatig, ist dagegen die entsprechende Einkommensdifferenz deutlich geringer (Tabelle 1). Vor diesem Hintergrund erscheint der Familienlastenausgleich in Deutschland Mitte der 90er Jahre problematisch. Die steuerliche „Aufstockung“ des Ernahrerlohns einschlieslich der kinderbezogenen finanziellen Begunstigungen und Entlastungen sind eindeutig zu gering bemessen, um den erhohten Bedarf fur Kinder zu decken und den Verlust eines zweiten Einkommens zu kompensieren. Insbesondere die Eltern, die dem regulativen Leitbild der deutschen Sozialund Familienpolitik folgen und das Ernahrermodell wahlen, sind damit potenziell von relativer Einkom-

https://www.boeckler.de/pdf/wsimit_2002_03_dingeldey.pdf

Irene Dingeldey

Papers

Between workfare and enablement – The different paths to transformation of the welfare state: A comparative analysis of activating labour market policies

European Tax Systems and their Impact on Family Employment Patterns

Wohlfahrtsstaatlicher Wandel zwischen „Arbeitszwang“ und „Befähigung“

Das deutsche System der Ehegattenbesteuerung im europäischen Vergleich

Erwerbstätigkeit und Familie in Steuer- und Sozialversicherungssystemen