Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Does attendance matter? This question is not only the title of several research papers on this topic but has still not been answered conclusively yet. In general, studies find positive but mostly weak correlations between attendance and performance. However, due to technological changes in...