National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals...

In recent years new patterns of working time have appeared along with an increased flexibility concerning timing of work and the decay of the regular working day. We analyze the timing of working time for both self-employed and employees based on the German time budget study 1991/92. In the...

This paper is asking about the actual used and appropriate data for recent substantive time use research. Emphasis is laid on both, macroanalytic and microanalytic approaches. However, the focus is on microeconomic approaches with topics on time use in the labour market (labour supply) and...

Valid and reliable individual time use data in connection with an appriate set of socio -economic background variables are essential elements of an empirical foundation and evaluation of existing time use theories and for the search of new empirical-based hypotheses about individual behavior....

If certain start-up characteristics will indicate a business success, knowing such characteristics could generate more successful start-ups and more efficient start-up counseling. Our study will contribut e to this by quantifying individual success determinants of freelance start-ups. The data...

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...

Knowledge about the timing of consumption opens new insights into consumption behavior for consumer, economic, social as well as for communal and societal policies. It not only allows sound information for a better match of timely supply and demand but also about everyday living arrangements....

Earlier this year the results of the study ”old-age security in Germany 1996 (AVID 96)“ have been published. This study describes the future age-income-situation of the currently employed population. An essential element is the estimation of future individual working-biographies. This...

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based...

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own...