Die Neugestaltung der Finanzierung des Mutterschutzes - Ein Kommentar zum Mutterschutz-Urteil des Bundesverfassungsgerichts

The German Federal Constitutional Court has obliged the legislator to change the financing of the maternity allowance until the end of 2005. Based on Alewell (2000) and Alewell/Pull (2001) we discuss three alternative ways of financing: a direct employer subsidy to the maternity allowance as provided by health insurance (current regulation for employers with more than 20 employees), a compulsory maternity leave insurance for employers (currently only available for employers with up to 20 employees) and a tax-based system. We come to the conclusion that a tax-based system is clearly preferable.