National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals...

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own...

Knowledge about the timing of consumption opens new insights into consumption behaviour for consumer, economic, social as well as for communal and societal policies. It not only allows sound information for a better match of timely supply and demand but also about everyday living arrangements....

The interest in the health care system increased during the past few years significantly. Politics and society have to face changing structures. The duties, respons ibilities and compensations of providers of services in the health care system are of special interest in these considerations. To...

Up to now the discussion about new working time arrangements and flexible working times has lacked an empirical foundation based on personal micro data. It is the task of this study to analyze deviations from what we call a normal work day in two dimensions: first, in respect of the timing of...

Objective of the investigation is to point out the characteristics and determinants for a business startup of liberal professions and entrepreneurs (other self-employed) in the Federal Republic of Germany based on the socio-economic panel (SOEP) for the years 1991 to 2001. Over 1.500...

The labour market providing individual resources and economic well-being is still a topic in the economic and social policy discussion. In the course of time the traditional full-time work is diminishing, new labour arrangements are discussed (keyword: flexible labour markets). This study will...

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based...

Valid and reliable individual time use data in connection with an appriate set of socio -economic background variables are essential elements of an empirical foundation and evaluation of existing time use theories and for the search of new empirical-based hypotheses about individual behavior....

The objective of this study is the empirical founded analysis of the daily demand for service activities, over the hours of the day. Our microdata base consists of time-diaries of the nation wide Time Use Survey 2001/2002 of the German Federal Statistical Office. The frame for this analysis are...