Die Erhebung "American Time Use Survey" belegt kleine, statistisch signifikante Unterschiede der tatsächlichen Arbeitszeit am Arbeitsplatz nach ethnischen Minderheiten in den USA. Minderheitsbedingte Differenziale der geleisteten Arbeit werden nach Berücksichtigung von einer großen Anzahl von...

This paper examines magnitudes and business cycle dynamics of social security contributions (SSC). In most OECD countries studied, we document a negative covariation of payroll tax burdens with GDP and GDP growth at business cycle frequencies and lower. Changes in average payroll tax burdens are...

The supply and demand framework of Katz and Murphy (1992) provides new evidence on the source of changes in socially insured full-time and part-time employment in years preceding and following the implementation of the landmark Hartz reforms in Germany. Our findings are consistent with a stable...