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...

This study is originated from our conference ‚Liberal Professions in changing markets' on the occasion of the 10th anniversary of our Research Institute on Professions (FFB) of the University of Lüneburg.One of the important and central markets is the labour market. The changing labour...

Can a polarization of the income of self-employed persons be discovered? How did the distribution of income in general and especially higher income of self-employed and employed persons develop since the nineties? These are the main questions we want to examine in this contribution.The subject...

Empirical analyses using cross-sectional and panel data found significantly higher levels of job satisfaction for self-employed than for employees. We argue that those estimates in previous studies might be biased by neglecting anticipation and adaptation effects. For testing we specify several...

Extending the traditional income poverty concept by multidimensional poverty has been of growing interest within the last years. This paper contributes with an analysis of interdepend-ent multidimensional (IMD) poverty intensity of time and income, which in particular restricts social...

The labour market providing individual resources and economic well-being is an actual 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 paper argues that public holidays facilitate the co-ordination of leisure time but do not constrain the annual amount of leisure. Public holidays therefore have benefits both in the utility of leisure on holidays and (by enabling people to maintain social contacts more easily) in increasing...