Regarding their Goal orientation people can be divided into those that strife to enhance their skills (learning goal orientation / LGO) and those that aim to demonstrate their advanced skills (performance-approach goal orientation / PApGO) or hide their inferior skills (performance-avoidance...

A methodology to describe the distributional and behavioural effects of child care subsidies is presented within a micro simulation framework. We discuss the effects of changing the governmental policy to support families with preschool children, from today's subsidisation of spaces at child...

Any contribution to a pay-as-you-go pension system may be considered mandatory savings to the extent that it gives a claim to a future benefit. Contributors to the economic literature have argued that an increase in this savings component will lower implicit marginal tax rates, thereby reducing...

The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise income differentials arising from factors beyond the control of the individual....

This paper uses panel data from 1989 to 1995 on blue-collar workers in Finnish manufacturing industries and their establishments to assess the extent to which hours of work are affected by individual or establishment characteristics - observed as well as unobserved. We argue that recent research...