Die hohe Arbeitslosigkeit ist gegenwärtig eines der größten politischen und sozialen Probleme. Ihre Ursachen sind in der institutionellen Gestaltung des Arbeitsmarktes zu suchen. Welche institutionellen Regeln bestimmen das Verhalten der Akteure auf dem A

Abstract Seit Anfang der 90er Jahre hat sich die Zusammensetzung der Erwerbsformen stark verändert. Vollzeitnahe, unbefristete Beschäftigungsverhältnisse ohne Zwischenschaltung einer Zeitarbeitsagentur haben in den letzten beiden Dekaden absolut und relativ an Bedeutung verloren. Atypische...

As a consequence of the global financial crisis Germany experienced the deepest slowdown of its economy since World War II. However, given the sharp decrease of GDP the German labour market was quite stable compared to previous recessions when the labour market response was stronger. Therefore,...

This paper proposes a growth oriented dual income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform...

How do dividend taxes affect firm behavior and what are their distributional and efficiency effects? To answer these questions, the first problem is coming up with an explanation for why firms pay dividends, in spite of their tax penalty. This paper surveys three different models for why firms...

Summary Even though the 2008/09 economic crisis had only minor employment effects on the German labor market, it might have affected firms’ further training and apprenticeship training behavior. From a theoretical point of view, the impact of the business cycle on firms’ training behaviour...