One proposal frequently raised to increase flexibility of the German labour market is the liberalization of the job protection law. It applies to those establishments with more than a cut-off number of employees. The argument examined in this paper is that this step in legal regulation hinders...

The dynamics of multiple time use in paid work and in household activities with housework, child rearing and DIY of married women are analyzed with a two step procedure: the estimation of the participation decision in intertemporal labor force participation strategies (entering, leaving the...

Empirical analyses using cross-sectional and panel data found significantly higher levels of job satisfaction for self-employed than for employees. We argue that those estimates in previous studies might be biased by neglecting anticipation and adaptation effects. For testing we specify several...

If certain start-up characteristics will indicate a business success, knowing such characteristics could generate more successful start-ups and more efficient start-up counseling. Our study will contribute to this by quantifying individual success determinants of freelance start-ups. The data...

Empirical analyses using cross-sectional and panel data found significantly higher levels of job satisfaction for self-employed than for employees. We argue that those estimates in previous studies might be biased by neglecting anticipation and adaptation effects. For testing we specify several...

Labour market dynamics according the individual working hour tension (preferred working hours minus actual working hours) of active people with focus on the self-employed, as professions and entrepreneurs, and employees are investigated in our study. The individual longitudinal analysis based on...

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...

In der aktuellen wirtschafts- und gesellschaftspolitischen Diskussion wird eine zunehmende Steuer- und Abgabenbelastung thematisiert. Neuen Steuergesetzen und Wirkungsanalysen von Steueränderungen hat eine Analyse vorauszugehen, die die Steuerlast einzelner gesellschaftlicher Gruppen erfaßt...

Die vorliegende Studie ist im Rahmen der Tagung Freie Berufe im Wandel der Märkte anläßlich des zehnjährigen Bestehens unseres Forschungsinstituts Freie Berufe (FFB) der Universität Lüneburg entstanden.Einer der wichtigen und zentralen Märkte ist der Arbeitsmarkt. Dessen Wandel aus...