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).