Die Frage nach den Erfolgsaussichten einer auf steuerlichen Entlastungswirkungen basierenden Familienpolitik als Bevölkerungspolitik ist keineswegs neu. So keimte bereits aus Anlass von Plänen zu einer Steuerreform, bei der zum 1. Januar 1986 im Rahmen des Familienlastenausgleichs die...

In this paper six authors propose guidelines for German labor market policy, to overcome current discouragement and lead to a new balance of social security and individual competetiveness. Crucial aspects in this regard should be a reformed tax system based on excise instead of income taxes, and...

In this paper, we estimate the difference in long-run after-tax and transfer income from employment and from non-employment available in January 1998 to families in France that received the Guaranteed Minimum Income (RMI) in December 1996. Based on estimated wages we compute potential increases...

We exploit homogeneous firm level data of manufacturing and non-manufacturing sectors to study the impact of firing restrictions on job flow dynamics across 14 European countries. We find that more stringent firing laws dampen the response of job destruction to the cycle, thus making job...

We develop a theoretical and empirical analysis of the impact of barriers to entry on workplace training. Our theoretical model yields ambiguous predictions on the sign of this relationship. On the one hand, given the number of firms, a deregulation reduces profits per unit of output, and...

The current study examines individuals who were raised in a certain religion and at some stage of their life left it. Currently, they define their religious affiliation as ‘no religion’. A battery of explanatory variables (country-specific ones, personal attributes and marriage variables)...