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...

Empirischer Beweis der Äquivalenzhypothese Ricardos In diesem Artikel wird der empirische Beweis der auf dem Konsumentenverhalten basierenden Äquivalenz-(oder Schuldenneutralitäts-)hypothese Ricardos überprüft. Die verschiedenen Prüfverfahren werden kritisch besprochen und die...

Empirical analyses using cross-sectional and panel data found significantly higher levels of job satisfaction for self-employed than for employees. We argue that those estimates in previous studies might be biased by neglecting anticipation and adaptation effects. For testing we specify several...

Extending the traditional income poverty concept by multidimensional poverty has been of growing interest within the last years. This paper contributes with an analysis of interdependent multidimensional (IMD) poverty intensity of time and income, which in particular restricts social...

Mit dieser Studie wird eine Serie von Grundlagenpapieren zur Statistik und den Freien Berufen eröffnet, die mit der amtlichen Statistik beginnend, zentrale Statistiken der Freien Berufe auf der Indiviualbasis thematisiert.Freie Berufe im Mikrozensus I - Struktur und quantitative Bedeutung...

Against a background of rising costs and increasing competition, it is becoming more and more difficult for the small and medium-sized firms of the German mechanical engineering industry to be economically successful. The thesis that rapidly changing markets, products and production processes...

Labour market dynamics according the individual working hour tension (preferred working hours minus actual working hours) of active people with focus on the self-employed, as professions and entrepreneurs, and employees are investigated in our study. The individual longitudinal analysis based on...

Labour market dynamics according the individual working hour tension (preferred working hours minus actual working hours) of active people with focus on the self-employed, as professions and entrepreneurs, and employees are investigated in our study. The individual longitudinal analysis based on...

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...

Choosing an appropriate equivalence scale is a prerequisite for comparisons of economic well-being income distribution, inequality or poverty. This is true for country specific work or for cross-national comparisons. Researchers generally either use a country specific equivalence scale (social...