This paper documents that changes in assortative mating patterns over the last four decades along the dimensions of age, ethnicity, religion and education are not responsible for the increasing marital instability in Austria. Quite the contrary, without the rise in the age at marriage, divorce...

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with respect to underground activities such as tax evasion. A considerable amount of research aims to identify factors that affect the intrinsic motivation to comply. However, the causal...

In this paper we study the importance of marriage for interstate risk sharing. We find that US states in which married couples account for a higher share of the population are less exposed to state-specific output shocks. Thus, marriages do not just improve the allocation of risk at the...

Im Jahr 2003 wurden 88,4% aller Scheidungen in Oesterreich im Einvernehmen geschieden. Die einvernehmliche Scheidung erfordert - wenn beide Gatten die Scheidung wuenschen - nur eine Vereinbarung der wesentlichen Scheidungsfolgen. Anhand von Scheidungsakten der Jahre 1997-2003 eines...

Im Jahr 2003 wurden 88,4% aller Scheidungen in Österreich im Einvernehmen geschieden. Die einvernehmliche Scheidung erfordert--wenn beide Gatten die Scheidung wünschen--nur eine Vereinbarung der wesentlichen Scheidungsfolgen. Anhand von Scheidungsakten der Jahre 1997 bis 2003 eines...

The ultimate aim of the EU Savings Tax Directive is the effective taxation of interest income. The EU has switched with the Directive from a policy which was based on trust in the citizens and on a certain degree of self-determination, to a procedure which is characterized by distrust and...

Using a matched insurant-general practitioner panel data set, we estimated the effect of a general health-screening program on individuals’ health status and health care cost. To account for selection into treatment, we used regional variations in the intensity of exposure to supply-determined...

Using a matched insurant-general practitioner panel data set, we estimated the effect of a general health-screening program on individuals’ health status and health care cost. To account for selection into treatment, we used regional variations in the intensity of exposure to supply-determined...

Using a matched insurant-general practitioner panel data set, we estimated the effect of a general health-screening program on individuals' health status and health care cost. To account for selection into treatment, we used regional variations in the intensity of exposure to supply-determined...

We examine the effect of joint custody on marriage, divorce, fertility and female employment in Austria using individual-level administrative data, covering the entire population. We also use unique data obtained from court records to analyze the effect on post-divorce outcomes. Our estimates...