Many North American college students have trouble satisfying degree requirements in atimely manner. This paper reports on a randomized field experiment involving two strategiesdesigned to improve academic performance among entering full-time undergraduates at alarge Canadian university. One...

Die Arbeit in Unternehmen fordert heute nicht mehr vorwiegend nur die körperlichenund geistigen Fähigkeiten der Mitarbeiter, sondern zunehmend auch ihre psychischenKräfte. Größere Arbeitsverantwortung, gewachsener Termin- und Zeitdruck, höhereAnforderungen an die Aktualisierung des...

The basis of Germany´s technological competitiveness continues to be a good one. In the nineties, however, the investments to maintain this position have left much to be desired. The most recent efforts in investments, in research and development and patenting activities are found to be...

We study fiscal devaluation in a small-open economy with labor market search frictions. Our analysis shows the key role of both dimensions in shaping the optimal tax scheme. By reducing labor market distortions, the tax reform is welfare-improving. Yet, as it makes imports more expensive, fiscal...

Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if...

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...