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...

Can a polarization of the income of self-employed persons be discovered? How did the distribution of income in general and especially higher income of self-employed and employed persons develop since the nineties? These are the main questions we want to examine in this contribution.The subject...

With the development of household budget systems and with regard to the requirements of the European Union with new EU-SILC approaches, the cumulation of cross-section surveys to an integrated information system is recently discussed and required. In particular the reconstruction of household...

With the development of household budget systems and with regard to the requirements of the European Union with new EU-SILC approaches, the cumulation of cross-section surveys to an integrated information system is recently discussed and required. In particular the reconstruction of household...

Parents invest in their children's human capital in several ways. We investigate the extent to which the levels and composition of parent-child time varies across countries with different welfare regimes: Finland, Germany and the United States. We test the hypothesis of parentchild time as a...

Im Rahmen der Weiterentwicklung des Systems von Haushaltsstatistiken und unter Berücksichtigung der EU-Erfordernisse mit neuen EU-SILC Ansätzen wird die Kumulation von Querschnitts-Stichproben zu einem integrierten Informationssystem diskutiert und gefordert. Insbesondere sollen bei dem Umbau...

With the development of household budget systems and with regard to the requirements of the European Union with new EU-SILC approaches, the cumulation of cross-section surveys to an integrated information system is recently discussed and required. In particular the reconstruction of household...