This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on underpaying. Implementation lags imply that...

The effect of business tax and regulation on growth, together with potential effects of government spending on education and R&D, is embodied in a model of a small open economy with growth choices. The structural model is estimated on post-war panel data for 76 countries and the bootstrap is...

This study investigates the employment and wage disparities between people with and without disabilities. It shows that individuals with disabilities are less likely to participate in the labour market, and that when they do, they face higher unemployment rates, are more likely to be...

Mit der Tagung "Gewerkschaftsrechte heute" wurde das zehnjährige Jubiläum des Hugo Sinzheimer Instituts - nach pandemiebedingten Verschiebungen - am 23. und 24. Juni 2022 nachgefeiert. Gemeinsam mit Gästen aus den Gewerkschaften, der Arbeits- und Sozialgerichtsbarkeit, der Wissenschaft, den...