Using panel data for 20 OECD countries over the period from 1903 to 1999 we examine the extent to which institutional, political, microeconomic and macroeconomic theories can explain strike activity over time and across countries. The empirical evidence shows that inflation, deflation, income...

In diesem Beitrag werden ausgewählte Ansätze der Effizienzlohntheorie dargestellt und im Hinblick auf die entwicklung der Arbeitslosigkeit in der Bundesrepublik Deutschland während der letzten 25 Jahre diskutiert.

Using both household and linked employer-employee data for Germany, we assess the effects of non-union representation in the form of works councils on (1) individual sickness absence rates and (2) a subjective measure of personnel problems due to sickness absence as perceived by a firm's...

If tax obligations are met, the balanced-budget substitution of an ad valorem tax on output for a specific tax not only raises a monopolist’s production but also represents a Pareto improvement. However, if tax avoidance or evasion is feasible and the marginal costs of such actions...

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected...

type="main" xml:lang="en" <title type="main">Abstract</title> <p>Applying a framework of perfect competition under uncertainty, we contribute to the discussion of whether or not ad valorem taxes and specific taxes are equivalent. While this equivalence holds without price uncertainty, we show that ad valorem taxes and...</p>