Against a background of rising costs and increasing competition, it is becoming more and more difficult for the small and medium-sized firms of the German mechanical engineering industry to be economically successful. The thesis that rapidly changing markets, products and production processes...

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...

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...

Choosing an appropriate equivalence scale is a prerequisite for comparisons of economic well-being income distribution, inequality or poverty. This is true for country specific work or for cross-national comparisons. Researchers generally either use a country specific equivalence scale (social...

In der aktuellen wirtschafts- und gesellschaftspolitischen Diskussion wird eine zunehmende Steuer- und Abgabenbelastung thematisiert. Neuen Steuergesetzen und Wirkungsanalysen von Steueränderungen hat eine Analyse vorauszugehen, die die Steuerlast einzelner gesellschaftlicher Gruppen erfaßt...

Die vorliegende Studie ist im Rahmen der Tagung Freie Berufe im Wandel der Märkte anläßlich des zehnjährigen Bestehens unseres Forschungsinstituts Freie Berufe (FFB) der Universität Lüneburg entstanden.Einer der wichtigen und zentralen Märkte ist der Arbeitsmarkt. Dessen Wandel aus...