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...

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...

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own...

"Für den weiten Bereich der formellen und informellen Ökonomie gibt es in der Bundesrepublik Deutschland kaum empirisch fundierte Informationen, die vor allem aus der Sicht der Individuen und privaten Haushalte unterschiedliche wirtschaftliche Aktivitäten thematisieren. Als Beitrag hierzu...

This paper argues that public holidays facilitate the co-ordination of leisure time but do not constrain the annual amount of leisure. Public holidays therefore have benefits both in the utility of leisure on holidays and (by enabling people to maintain social contacts more easily) in increasing...

This paper contributes to the well-being and poverty discussion with an analysis of interdependent multidimensional (IMD) poverty of time and income, which in particular restricts social participation. The working poor focus is on the self-employed as (liberal) professionals and entrepreneurs....

A growing polarization of society accompanied with an erosion of the middle class experiences more and more attention at least in the German recent economic and social policy discussion. Our study contributes to the polarization discussion with respect to multidimensional theoretical measurement...

This paper focuses on interdependent multidimensional poverty of time and income with its incidence and intensity. We introduce a Two Dimensional Minimum Poverty Gap (2DGAP) measure, which quantifies the shortest path to escape multidimensional poverty. The 2DGAP disentangles single poverty...

"Für den weiten Bereich der formellen und informellen Ökonomie gibt es in der Bundesrepublik Deutschland kaum empirisch fundierte Informationen, die vor allem aus der Sicht der Individuen und privaten Haushalte unterschiedliche wirtschaftliche Aktivitäten thematisieren. Als Beitrag hierzu...