Industrial relations are in flux in many nations, perhaps most notably in Germany and Britain. That said, comparatively little is known in any detail of the changing pattern of the institutions of collective bargaining and worker representation in Germany and still less in both countries about...

This paper investigates under which conditions firms use fixed-term contracts, subcontracted and freelance work. Using a probit model which accounts for unobserved heterogeneity, we find that positive changes in expected or actual turnover are associated with a higher probability of employing...

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...

Wie betriebliche Interessenvertretungen die Digitalisierung in Einrichtungen der Altenpflege mitgestalten, ist bislang unerforscht. In diese Lücke zielt eine Online-Befragung von 186 Mitarbeitervertret*innen, Betriebs- und Personalrät*innen, die das IAT im Herbst 2019 durchgeführt hat. Im...