The aim of this paper is to introduce labour supply behaviour in an arithmetic microsimulation model so as to take into account changes in labour supply when a new policy is evaluated. I explore the performance of a labour supply estimation method based on a discrete choice set. The idea behind...

In this paper I analyse a labour market where the wage is endogenously determined according to an Efficient Bargaining process between a firm and a labour union whose members are partitioned into two social groups: the old and the young. Furthermore, I exploit the Single-Mindedness theory, which...

In this paper I will analyse the redistribution of income amongst n generations using the Single-mindedness Theory. I will introduce a new expression for the balanced-budget constraint, no longer based on lump- sum transfers as in the traditional literature, but rather on more realistic labour...

The aim of this paper is to analyse the role of unobserved heterogeneity in structural discrete choice models of labour supply for the evaluation of tax-reforms. Within this framework, unobserved heterogeneity has been estimated either parametrically or nonparametrically through random co-...

This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax rates changed independently, allowing me to examine the effect of both spouses' incentives on each spouse's behavior. I compare the results to those of more simplified econometric...

Mit der zeitlichen Flexibilisierung der Arbeitsmärkte und dem damit verbundenen Rückzug des Normalarbeitstages treten neue Muster von Arbeitszeit auf. Auf Basis der deutschen Zeitbudgeterhebung 1991/92 sollen Arbeitszeiten von Selbständigen und abhängig Beschäftigten untersucht werden....

Der Diskussion um neue Arbeitszeitarrangements und flexible Arbeitszeiten fehlt bislang die empirische Grundlage auf der Basis von personenbezogenen Mikrodaten. Gegenstand unserer Studie Arbeit ist es, Abweichungen vom Normalarbeitstag in zwei Dimensionen zu untersuchen: zum einen in der...

This study empirically investigates the impact of a variety of factors on income tax evasion in the United States over the period 1973 to 1997. The aggregate estimates indicate that federal income tax evasion may be an increasing function of the federal personal income tax rate and the...

This study empirically investigates the impact of higher property taxation on net in-migration to SMSAs over the 1965-70 time period. Using two stage least squares, the estimation reveals that net migration is a decreasing function of the per capita level of property taxes. This provides...

This exploratory study investigates the hypothesis that higher levels of economic freedom in an “economic region” promote a higher level of economic activity and hence yield higher levels of per capita real income in that economic region, ceteris paribus. However, in the pursuit of a broader...