The distribution of societal wealth and income is of central importance for the economic, social and cultural development of a country. Independent of the respective economic and social scientific perspective the income distribution is a central brick explaining economic growth and labour market...

Labour market dynamics according the individual working hour tension (preferred working hours minus actual working hours) of active people with focus on the self-employed, as professions and entrepreneurs, and employees are investigated in our study. The individual longitudinal analysis based on...

In recent years new patterns of working time have appeared along with an increased flexibility concerning timing of work and the decay of the regular working day. We analyze the timing of working time for both self-employed and employees based on the German time budget study 1991/92. In the...

The actual tax reform 2000/2005 and their alternative proposals are prominent in the actual economic and social policy discussion. The question of the individual impacts to the tax payers is pronounced in the political discussion beyond traditional taxation aims to cover public expenditures and...

The legitimacy of inequality concerning the income distribution in market economies is based on the assumption of a dominant individual performance and the assumed existence of equal chances. To test the empirical relevance of this assumption requires the analysis of the determinants of the...

It is common sense that the self-employed – as professions and entrepreneurs – are rich by money and, because of their independence and time sovereignty, are rich by time, too. However, time stress and the variety of small businesses sometimes tell another story. This study tries to shed...