Longitudinal data from the Panel Study of Income Dynamics and the German Socio‐Economic Panel are used to show that women and children are worse off following a marital split than are men in both the United States and Germany. The size of the difference is sensitive to the equivalence scale used, but despite its far more extensive tax and transfer system the disparate impact of divorce or separation on women and children persisted in Germany at a level at least as high as in the United States.
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Burkhauser et al. (1990) studied this question.
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