This study on market and non-market labor supply and taxes is based on a theoretical microeconomic model with multiple labor supply in the formal and informal economy. This multiple time allocation model, which explicitly takes into account taxes, transfer payments, socioeconomic characteristics...

Within the actual economic and social policy discussion an increasing tax and duties burden is the subject. Before new tax laws and impact analyses of tax changes can be considered, an analysis of the actual tax burden of different societal groups is necessary. In addition, a problemoriented...

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals...

The labour market providing individual resources and economic well-being is still a topic in the economic and social policy discussion. In the course of time the traditional full-time work is diminishing, new labour arrangements are discussed (keyword: flexible labour markets). This study will...

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...

Up to now the discussion about new working time arrangements and flexible working times has lacked an empirical foundation based on personal micro data. It is the task of this study to analyze deviations from what we call a normal work day in two dimensions: first, in respect of the timing of...

Traditional welfare analyses based on money income needs to be broadened by its time dimension. In the course of time the traditional full-time work is diminishing and new labour arrangements are discussed (keyword: flexible labour markets). Our study is contributing to economic well-being by...

In recent years new patterns of working time have appeared along with an increased flexibility concerning timing of work and the decay of the regular working day. We analyze the timing of working time for both self-employed and employees based on the German time budget study 1991/92. In the...

The possibilities of time use research approaches for the analysis of the use of media is the focus of this study. After describing previous studies of media analyses time use research is characterised and the particular suitability of its central surveying instruments – stylised survey...

It is common sense that the self-employed – as professions and entrepreneurs – are rich by money and, because of their independence and time sovereignty, are rich by time, too. However, time stress and the variety of small businesses sometimes tell another story. This study tries to shed...