Out-of-pocket costs or net costs to parents are determined by child care fees minus cash benefits, rebates and tax concessions, as well as other relevant benefits. For such dual-earner couples, the average out-of-pocket expenses across the OECD for two children in full-time care are around 17% of AW. However, centre-based formal care is most expensive in English-speaking countries (save Australia), where net costs are above 40% of the average wage. In Germany, the net child care costs for such a dual-earning family type are 11.2% of average wage - well below the OECD average.7 While child care costs matter to German parents, the main disincentive for second earners remains the joint income tax system (OECD, 2007b, 2015e, 2016a; Rastrigina and Verashchagina, 2015).