It analysed a wide range of measures - child benefits and allowances, parental leave, tax-splitting advantages for married couples, tax allowances for single parents, child care supports, higher unemployment benefits for claimants with families, and reduced rates for parents’ contributions to compulsory' long-term care insurance. Does the German tax-benefit system encourage sharing? As well as modelling the interactions of the tax-benefit system, the analysis also considered how individual policies affected labour market participation and public finances by hypothetically abolishing a specified policy and comparing the resulting outcomes with the actual situation. Introducing the French quotient familial practice would - all else being equal - hardly increase the German labour supply at all, even if Germany adopted other elements of the French child benefit system.