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Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal...
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Betrachtung drei Filtermodelle, die sich idealtypisch den Hochschulsystemen in den USA, Frankreich und Deutschland zuordnen lassen … staatliche Kontrolle. In Deutschland wird dagegen primär die individuelle Reputation der Lehrenden als Validierungsgrundlage …
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Small arms often do not change their number of employees from year to year. This paper investigates the role of adjustment costs and indivisibility of labor in the employment stickiness of manufacturing arms with less than 75 employees. When small arms have to adjust employment in units of at...
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This paper shows that adjustment costs modelled as firing costs of moderate size go a long way in explaining the variability and counter-cyclicality of the labour share at the firm and aggregate level. Firing costs cause firms to fire less in recessions and hire less in booms causing wage costs...
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Foreword -- Part I: The International Value of Doctorate Degrees on the Labor Market -- Part II: Doctorate Holders: Employment Outcome and Mobility -- Part III: Human Resources in Science and Technology and Their Professional Carrers -- Part IV: Conclusions.
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The aim of this paper is twofold. First, for West Germany, France, Italy and US, we econometrically select within a …
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