Ein zukunftsfähiges Gesundheitswesen erfordert es, das Zusammenspiel von Patienteninteressen, Mitarbeiterinteressen und Wirtschaftlichkeit stärker in den Blick zu nehmen. Und es bedeutet, die Konsequenzen der Reorganisationsprozesse der vergangenen Jahre zu thematisieren. Wichtige Ergebnisse...

Zeitarbeit in der Pflege unterscheidet sich in einigen Punkten von Zeitarbeit in anderen Branchen: Sie wird weitgehend nicht zur Kompensation von Auftragsspitzen eingesetzt, sondern eher als Mittel zur Aufrechterhaltung der Versorgung bei zu geringer Personalausstattung. Es dominiert die...

Using quarterly data for German counties, we study how housing prices and offers respond to higher transaction costs induced by tax increases. Since 2006, states can set their own tax rates on real estate transfers. Several and substantial tax hikes generate variation across time and states...

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

This paper explores the international transmission of U.S. tax shocks and provides evidence for the German economy. Using structural vector autoregressions, we find that after a U.S. tax cut, German GDP increases moderately. While higher U.S. demand stimulates German exports, a deterioration of...

We study the fiscal policy reactions of municipalities in the German state of North Rhine-Westphalia to an unanticipated spending shock. The implementation of a horizontal transfer system led to additional contributions for selected municipalities. Using the quasi-random assignment, we examine...