During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic...

With decreasing migration costs and fiscal decentralisation on the policy agenda in variousOECD countries, the impact of taxation on migration is of growing interest. Empirical studieson this topic have been limited due to a lack of comparable data in an international contextand a lack of...

In the past decade, Switzerland has experienced a large increase in the number ofindividuals that went into early retirement. This paper takes a look at the determinants of earlyretirement using data from the 2002 Swiss Labor Force Survey that contains an interestingmodule on this topic...

Flexible Arbeitsformen gewinnen zunehmend an Bedeutung (vgl. z.B. Birchmeier 2002 sowieauch Graf/Henneberger/Schmid 2000). Die Frage, die in diesem Kontext unmittelbar auftaucht,ist, ob die zunehmende Flexibilisierung der Vertragsformen eine schleichende Abkehr vom Normalarbeitsverhältnis...

In this paper, the course-related training of elderly workers in Switzerland isanalysed with data from the Swiss Labour Force Survey. Elderly individuals invest substantialamounts in their human capital via course-related training...

This paper analyzes the effect of job satisfaction on labor turnover by gender usingdata from the first two waves of the Swiss Household Panel (1999 and 2000). The resultsreveal that job satisfaction is a very good predictor of future quits, yet the effect differsbetween men and women: all other...

In the context of an emerging focus on highly skilled migration throughout the OECD area,the question under which circumstances migrants can be expected to be relatively skilled is ofparticular importance. Borjas (1987, 1994) has analysed the relation between the incomedistribution and the...

In this paper, the extent and determinants of coverage in the Swiss occupationalpension scheme (second pillar) and private savings scheme (third pillar) are analysed withdata from the Swiss Labour Force Survey. Estimates for coverage in the second pillar (whichis income-dependent) has, in total,...

This paper analyzes trends in the gender wage gap and occupational segregation inSwitzerland in the years 1991 to 2001 with data from the first 11 waves of the Swiss LaborForce Survey. The results reveal that the gender wage gap is converging at a very slow rateand that if this rate remains...

In this paper, job stability is analyzed for Switzerland in the years 1991 to 2001using data from the first 11 waves of the Swiss Labor Force Survey (SLFS). Job stability ismeasured with one-year job separations and with on-the-job search behavior. For bothmeasures, the SLFS has interesting...