The economic transformations of modern industrial societies have changed the labor markets in terms of industrial relations and occupational structure. The transformation of the traditional welfare state, the deregulation of the labor markets, the technological change and the reorganization of...

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...

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 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...

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...