Vor dem Hintergrund der weltweiten Finanzmarkt- und Wirtschaftskrise fordern prominente Ökonomen zum Kurshalten in der deutschen Wirtschafts- und Arbeitsmarktpolitik auf. Die Experten legen einen Katalog mit Handlungsempfehlungen vor, der unter anderem die Korrektur falscher Erwerbsanreize...

Against the background of the worldwide financial market and economic crisis, leading German economists urge policymakers to maintain the reform course in labor market policy. The experts warn not to jeopardize the clearly positive effects of the recent reform efforts. The "Petersberg...

In this paper six authors propose guidelines for German labor market policy, to overcome current discouragement and lead to a new balance of social security and individual competetiveness. Crucial aspects in this regard should be a reformed tax system based on excise instead of income taxes, and...

Based on the hypothesis that microdata are of crucial importance for internationally competitiveeconomic research and scientific advice in economic and social policy, the authorsdevelop various proposals for an improved data supply for empirical work in Germany. Present shortcomings are mainly...

Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of...

In order to guarantee a further successful functioning of the enlarged European Union a Federal European Constitution is proposed. Six basic elements of a future European federal constitution are developed: the European commission should be turned into an European government and the European...

type="main" xml:id="obes12024-abs-0001" <title type="main">Abstract</title> <p>In this article we study the social norms to abstain from cheating on the state via benefit fraud and tax evasion. We interpret these norms (called benefit morale and tax morale) as moral goods, and derive testable hypotheses on whether their...</p>

Estimations of the shadow economies for 120 countries, including developing, Eastern Europe and Central Asian and high income OECD countries over 1999 to 2006 are presented. The average size of the shadow economy (as a percent of "official" GDP) in 2004/05 in 76 developing countries is 35.5%, in...

Estimations of the shadow economies for 145 countries, including developing, transition and highly developed OECD economies over 1999 to 2003 are presented. The average size of the shadow economy (as a percent of "official" GDP) in 2002/03 in 96 developing countries is 38.7%, in 28 transition...