Inheritance taxes may induce heirs to discontinue family firms. Because firm dissolution incurs transaction costs, a preferential tax treatment of transferred family businesses seems to be desirable from a macroeconomic viewpoint. The support of dynastic succession, however, entails also a cost...

In Germany, the streaming of students into an academic or nonacademic track at age 10 can be revised at later stages of secondary education. To investigate the importance of such revisions, we use administrative data on the student population in the German state of Hessen to measure the...

This paper addresses the question of organization of work and efficient reorganization. An emerging literature is basically concerned with the polar model of high involvement (holistic) vs. traditional (Tayloristic) work organizations. This paper extends in two ways: First, the polar case is...

The objective of the paper is to confront the conclusions in the seminal papers of Lindbeck and Snower (2001, 2000, 1996) and Snower (1998) with the empirical evidence in the manufacturing sector, thus testing the from-Tayloristic-to-holistic-organization model. Starting from stylized facts as...

Das Polarmodell zur holistischen Reorganisation nimmt seinen Ausgang bei den stilisierten Fakten der vergangenen zwei Dekaden, die durch massive Umbauprozesse, gerade auch bei der Arbeitsorganisation, gekennzeichnet sind. Der vorliegende Beitrag schließt den Kreis, indem er das Polarmodell...