'The aggregate fiscal burden of all family-supporting fiscal programs in Germany amounts to 321.1 bill. DM in 2000 and to 328.1 bill. DM in 2001. These amounts increase to 345.0 bill. DM (353.4 bill. DM) if payments for educational support and expenditures to universities for educational purposes are considered. More than one third of the fiscal volume is allotted to tax policy measures and less than two thirds to transfer payments. In relation to aggregate costs of raising children, public support for families would result in a subsidy quota of more than 45 percent. Eliminating own contributions of families via taxes results in a net subsidy quota of approximately one third of aggregate costs of raising children.' (author's abstract)'Die A...